The objectives of IFRS 13 are to provide:

  • greater clarity on the definition of fair value
  • the framework for measuring fair value
  • the disclosures required about fair value measurements.

How Hedgebook helps:

Hedgebook’s daily rate feeds enables users to access independent valuations removing the reliance on banks for provision of fair values. Hedgebook’s rate feeds are sourced from industry benchmark sources and its methodology is in line with IFRS 13 requirements.