16 paragraphs found
… The guidance on valuation [5] in this Guidance Statement is likely to be more relevant for … measured at fair value or amortised cost. This Guidance Statement is also applicable to both financial assets and …
… Also, this Guidance Statement does not deal with specific accounting issues … accounting requirements is beyond the scope of this Guidance Statement. …
… This Guidance Statement has been formulated by the Auditing and Assurance … information about financial instruments (Section 1) and guidance to auditors on audit considerations relating to …
… In this Guidance Statement, the terms “valuation” and “measurement” are used …
… This Guidance Statement is issued on 8 March 2012 by the AUASB and …
… This Guidance Statement is relevant to entities of all sizes, as all entities may be subject to risks of material misstatement when using financial instruments. …
… This Guidance Statement has been written in the context of general purpose …
… subsume making fair value measurements. This Guidance Statement does not impose responsibilities on management or …
… reduce certain risks by hedging or managing exposures. This Guidance Statement is relevant to all of these situations. …