Thursday 19 April 2018


12:00 pm


1.5 CDP hours

Session Topic

Fair value accounting – still a struggle for many

As part of its financial-reporting surveillance program, ASIC identified fair-value accounting
as a key challenge for preparers. Also, AASB 13 Fair Value Measurement is a relatively new and complex accounting standard. It is timely to revisit its requirements so that preparers and auditors can heed the regulatory warnings and improve their compliance. The session will:

  • Identify ASIC’s concerns
  • Revisit the key rules in AASB 13 Fair Value Measurement and related accounting standards, and
  • Discuss how preparers may improve their fair-value determinations and reporting to address regulatory concerns.
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This session is presented by:

Corporate Headshot

Carmen Ridley

Principal | Australian Financial Reporting Solutions

Carmen has an excellent knowledge of financial reporting through significant experience with a number of major accounting firms in both the external audit and technical divisions and spending significant time analysing and interpreting accounting standards for clients.

Carmen is a former Board member of the AASB (2012 – 2020) and a former member of the IFRS for SME implementation committee (2020 – 2023).