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Fair Value Measurement (IFRS-13) | ACCA SBR 2026 | 2-Part Mastery Series

Fair Value isn’t just a standard — it’s a scoring topic in ACCA SBR, and if you actually understand it, you can write answers that impress the examiner, not just fill pages.

In this 2-part series, Dipan Sir (Career Compass, ACCA Gold ALP Partner) delivers IFRS-13 exactly how it should be learned — concept-driven, exam-aligned, and example-packed.

Most IFRS-13 lectures tell you what the terms are.
This series shows you:
How to think in fair value
How to select the right market
How to apply the FV hierarchy correctly
How to avoid common exam mistakes
How to write ACCA-style measurement & disclosures

What you will master:
Fair Value meaning (Exit Price, Market-Based Measure)
Principal vs Most Advantageous Market (no confusion, only clarity)
Transaction Cost vs Transportation Cost (real difference, real marks)
Level 1, 2 & 3 Inputs (Observable vs Unobservable)
Market, Cost & Income Approaches
ACCA answer-writing techniques & disclosure points
Real-life relatable examples for memory retention

Series Breakdown:
Part 1 — Fundamentals, market selection, cost logic, FV hierarchy
Part 2 — Valuation approaches, techniques, exam strategy, disclosures

Who should watch this?
ACCA SBR students targeting March / June 2026 attempt
IFRS learners who want real understanding, not ratta
Commerce students preparing for MNC finance roles

Career Compass stands for honest mentoring + strong placement support — no fake promises, only real guidance that builds careers.

Study ACCA in Gujarat with us:
Ahmedabad • Rajkot • Surat • Jamnagar
Career Compass – ACCA Gold Learning Partner
Contact details - +91 9512235353

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