IFRS 13

US GAAP

IFRS 13
:
20 39
) 31
(
IFRS 13 :
38
21
31

 IFRS 13
2013

IFRS 13

) (Bid

 IFRS 13



Exit price
/:
/


7

IFRS 13

 IFRS 13

IFRS 13


1

26

25

2-

2-

24

23

3-

1-

21

22

10

 IFRS 13

)( )(
)(
)(
)(
)( )(
:
1,000 )(
1,000 )(
)( )(

11

IFRS 13



:
-

12

 IFRS 13
)Highest and best use (HABU

HABU

HABU
/
HABU 13

IFRS 13
)Highest and best use (HABU

1.0
.
1.1
0.2

14

 IFRS 13
offsetting
positions

/ :
/ ) 24 (15
-

15

IFRS 13

.
.
= .
= .
.
/
.

16

 IFRS 13

17

IFRS 13


.

.1 = 15
.2
= 10

18

 IFRS 13

1

) x(

19

IFRS 13
2
.
.
:
yield curves
implied volatilities credit spreads .market-corroborated

10

 IFRS 13

3 + 2

21

1
:
.

11



2
:
.

.

IFRS 13

:


.

) .(3

24

12




HABU
1

25

13

) (540
.

28

14

 ......

......

30

15

 ......

31

......

32

16

 ......

33

......

34

17

35

36

18


:






37

540
:
:
:



.
38

19

540
:

39

:
.1
.2
.3
.

40

20

)
(

41

:

:

) (

42

21



.
:

43

.
:

44

22




) (:

45

46

23

.
:

.

) (

47

:


)(SAS 70

48

24


:




:
) (
49

:



:
) (

50

25



.
:
()

51

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