{
  "node_id": "accounting-ifr-13",
  "title": "Digital Asset Fair Value (IFRS 13)",
  "domain": "Banking & Global Finance",
  "version": "1.1.0",
  "last_updated": "2026-04-09",
  "bluf": "IFRS 13 Fair Value Measurement establishes a single framework for measuring fair value across all IFRS standards that require or permit fair value measurement, including digital assets, AI-tokenized instruments, and crypto holdings. Fair value is defined as the exit price in an orderly transaction between market participants at the measurement date. Entities must classify inputs into a three-level hierarchy (Level 1: quoted prices in active markets; Level 2: observable inputs; Level 3: unobservable inputs) and maximize use of observable inputs. Digital and AI-linked assets with limited trading history frequently fall into Level 3, requiring robust valuation models and extensive disclosures; inadequate classification or disclosure triggers audit qualifications and securities regulator scrutiny.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "iso_standard",
      "industry_mapping"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "accounting-ias-38"
  ],
  "primary_citations_count": 10
}