A critical examination of the interpretation and application of IFRS 13

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Focusing on the intricacies of IFRS 13, this essay critically examines its application in measuring asset fair value within international financial statements. It outlines the three measurement levels established by IFRS 13 and emphasizes the importance of their careful presentation and application. The paper aims to provide a detailed analysis of the practicality of IFRS 13, offering insights into its implications for accounting specialists and the broader field of business economics.