CIB 6.3.2

Rule 6.3.1 applies whenever a Rule refers to the value or amount of an asset, liability, equity or income statement item, including:

(a) whether, and when, to recognise or de-recognise an asset or liability;
(b) the amount at which to value an asset, liability, equity or income statement item; and
(c) which description to place on an asset, liability, equity or income statement item.