Introduction

Fair Value Measurement (IFRS 13) Training Course is a comprehensive, industry-focused program designed to equip finance professionals, accountants, auditors, valuation experts, and compliance officers with advanced knowledge of fair value accounting principles. IFRS 13 establishes a single framework for measuring fair value and enhances transparency, consistency, and comparability across global financial reporting standards. This course provides deep insights into valuation techniques, market-based measurement, and financial instrument pricing under IFRS compliance requirements.

In today’s dynamic financial environment, accurate fair value measurement is essential for investment decisions, financial reporting integrity, and regulatory compliance. This training course explores practical applications of IFRS 13, including real-world valuation models, market inputs hierarchy, and disclosure requirements. Participants will gain hands-on expertise in applying fair value principles across assets, liabilities, and complex financial instruments in both active and inactive markets.

Programme Curriculum

Fair Value Measurement (IFRS 13) Training Course

Introduction

Course Objectives

Understand the core principles of IFRS 13 fair value measurement framework
Apply valuation techniques for financial and non-financial assets
Interpret fair value hierarchy levels effectively
Analyze market participant assumptions in valuation models
Enhance financial reporting accuracy under IFRS compliance
Develop skills in discounted cash flow (DCF) valuation methods
Evaluate observable and unobservable inputs in valuation
Strengthen audit and assurance capabilities in fair value reporting
Apply IFRS 13 disclosure requirements in financial statements
Assess fair value adjustments in illiquid markets
Improve decision-making using market-based measurement tools
Integrate IFRS 13 with other IFRS standards effectively
Gain practical exposure to global valuation case studies

Organizational Benefits

Improved financial reporting accuracy and transparency
Enhanced compliance with international accounting standards
Stronger audit readiness and reduced regulatory risk
Better investment and financial decision-making
Increased investor confidence and credibility
Standardized valuation practices across departments
Reduced financial misstatement risks
Strengthened corporate governance framework
Improved cross-border financial reporting consistency
Enhanced organizational financial competency

Target Audiences

Accountants and financial analysts
External and internal auditors
Investment and valuation professionals
CFOs and finance managers
Risk and compliance officers
Banking and insurance professionals
Government financial regulators
Accounting and finance students

Course Duration: 5 days

Course Modules

Module 1: Introduction to IFRS 13 Framework

Overview of IFRS 13 standards and objectives
Importance of fair value in financial reporting
Global regulatory implications
Fair value vs historical cost comparison
Real-world case study: multinational corporation valuation adjustments
Case study: global banking sector IFRS adoption impact

Module 2: Fair Value Hierarchy

Level 1, Level 2, and Level 3 inputs explained
Market-based evidence usage
Observable vs unobservable inputs
Hierarchy classification challenges
Case study: stock exchange listed asset valuation
Case study: emerging market valuation complexities

Module 3: Valuation Techniques under IFRS 13

Market approach valuation methods
Income approach and DCF modeling
Cost approach applications
Selection of appropriate valuation technique
Case study: real estate portfolio valuation
Case study: technology startup valuation in global markets

Module 4: Market Participant Assumptions

Definition of market participants
Assumption-based valuation modeling
Risk factors and discount rates
Behavioral considerations in valuation
Case study: oil and gas industry valuation
Case study: global commodity pricing adjustments

Module 5: Financial Instruments Fair Value

Equity and debt instrument valuation
Derivatives valuation principles
Hedge accounting considerations
Liquidity adjustments
Case study: international banking derivatives portfolio
Case study: hedge fund fair value reporting

Module 6: Fair Value in Illiquid Markets

Challenges in inactive markets
Estimation techniques for unobservable inputs
Stress testing valuation models
Risk-adjusted valuation methods
Case study: pandemic-era asset valuation impacts
Case study: real estate crash valuation adjustments

Module 7: IFRS 13 Disclosure Requirements

Financial statement disclosure rules
Transparency and comparability standards
Audit documentation requirements
Regulatory reporting guidelines
Case study: multinational IFRS disclosure practices
Case study: financial crisis disclosure improvements

Module 8: Advanced Valuation Applications

Complex financial instrument valuation
Integration with other IFRS standards
Advanced modeling techniques
Strategic financial decision-making
Case study: global merger and acquisition valuation
Case study: cross-border investment valuation analysis

Training Methodology

Interactive instructor-led sessions
Real-world IFRS case study analysis
Group discussions and collaborative learning
Practical valuation model exercises
Financial simulation and scenario analysis
Industry-based problem-solving workshops
Q&A and expert feedback sessions
Hands-on IFRS reporting exercises

Register as a group from 3 participants for a Discount

Send us an email: info@fineskilltrainingcenter.org or call +254769199797

Certification

Upon successful completion of this training, participants will be issued with a globally- recognized certificate.

Tailor-Made Course

We also offer tailor-made courses based on your needs.

Key Notes

a. The participant must be conversant with English.

b. Upon completion of training the participant will be issued with an Authorized Training Certificate

c. Course duration is flexible and the contents can be modified to fit any number of days.

d. The course fee includes facilitation training materials, 2 coffee breaks, buffet lunch and A Certificate upon successful completion of Training.

e. One-year post-training support Consultation and Coaching provided after the course.
f. Payment should be done at least a week before commence of the training, to Fineskill Training Center account, as indicated in the invoice so as to enable us prepare better for you.

Skills & Software Covered

MS Word Microsoft Excel SAP S/4HANA and Bloomberg Terminal

Programme Fee

Duration: 5 Days

Method: Online or Physical

Online Price: $1,000

Physical Price: $1,500

Certification: Accredited Certificate

View Available Dates 📄 Download Course Outline (PDF)

Available Sessions

Location

Month

Year

Oct 19 2026

19 Oct — 23 Oct 2026

💻 Online / Virtual session

Online $1,000