What Digital Asset Fair Value (IFRS 13) requires
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.
Pillar: Banking & Global Finance · Authority: IFRS Foundation / IASB · Version: 1.1.0 · Last updated:
Primary source: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-13-fair-value-measurement/
SHA-256 integrity: e4e11072ae13223c71105885158385b9c03717cc93b62dad6a668eeb44b8bc02
Primary Citations — 10 traced to source
- IFRS 13 Fair Value Measurement - Paragraphs 15-21 (Principal Market and Most Advantageous Market)
- IFRS 13 Fair Value Measurement - Paragraphs 27-30 (Highest and Best Use)
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