fair value measurement australian accounting standards 澳大利亚会计准则公允价值计量.pdfVIP

AASB Standard AASB 13 September 2011 Fair Value Measurement Obtaining a Copy of this Accounting Standard This Standard is available on the AASB website: .au. Alternatively, printed copies of this Standard are available for purchase by contacting: The Customer Service Officer Australian Accounting Standards Board Postal address: Level 7 PO Box 204 600 Bourke Street Collins Street West Melbourne Victoria Victoria 8007 AUSTRALIA AUSTRALIA Phone: (03) 9617 7637 Fax: (03) 9617 7608 E-mail: publications@.au Website: .au Other Enquiries Phone: (03) 9617 7600 Fax: (03) 9617 7608 E-mail: standard@.au COPYRIGHT © Commonwealth of Australia 2011 This AASB Standard contains IFRS Foundation copyright material. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to The Director of Finance and Administration, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007. All existing rights in this material are reserved outside Australia. Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only. Further information and requests for authorisation to reproduce for commercial purposes outside Australia should be addressed to the IFRS Foundation at . ISSN 1036-4803 AASB 13 2 COPYRIGHT CONTENTS PREFACE COMPAR