Which of the following disclosures are required under AASB 13:
A) The valuation techniques used to measure fair value.
B) Non-recurring fair value measurements.
C) Changes in the inputs used to measure fair value.
D) All of the options are correct.

Question

Quizplus · Accepted Answer

All the options are correct as they are all required disclosures under AASB 13. The standard requires entities to disclose the valuation techniques used, non-recurring fair value measurements, and changes in inputs used to measure fair value to provide useful information about how fair value was determined.

Which of the Following Disclosures Are Required Under AASB 13