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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 #ACCA #SBR2026 #IFRS13 #FairValueMeasurement ACCA, ACCA SBR, SBR 2026, IFRS 13, Fair Value Measurement, Exit Price, Market Based Measurement, Principal Market vs Most Advantageous Market, Transaction Cost vs Transportation Cost, Fair Value Hierarchy, Level 1 2 3 Inputs, Observable and Unobservable Inputs, Valuation Techniques, Market Approach, Cost Approach, Income Approach, ACCA IFRS Revision, Financial Reporting IFRS, Career Compass, Dipan Sir ACCA, ACCA Coaching Gujarat, ACCA Rajkot, ACCA Ahmedabad, ACCA Surat, ACCA Jamnagar