GAAP Consulting
Completed
Date

Thursday 19 March 2026

Time

2:30 pm

Duration

1.5 CPD Hours

Session Topic

Navigating AASB/IFRS 13 Fair Value Measurement

AASB/IFRS 13 Fair Value Measurement is a detailed and complex standard and remains an enduring focus area for ASIC and international regulators.

Applying AASB/IFRS 13 remains challenging due to volatile markets, heightened use of unobservable inputs, valuation model complexity, inconsistent assumptions across entities, reliance on specialists, data quality issues, increased regulatory scrutiny, and greater expectations over governance, documentation, controls, and transparency in fair value measurements.

This session will:

  • Explain what regulators are looking at for reporting and audit purposes
  • Recap key principles of AASB/IFRS 13 Fair Value
  • Identify the significant judgements and disclosures, and
  • Provide insights into how the standard can be better applied.
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This session is presented by:

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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).

Colin Parker

Principal | GAAP Consulting

Colin, Principal of GAAP Consulting, is an expert in financial reporting, auditing and related governance issues, and was previously a member of the Australian Accounting Standards Board.

He has conducted many independent expert and consulting experts reports on professional negligence, and accounting and auditing standards. He is the team leader advisory and litigation services and adviser to GAAP Training and Reportfraud.