–– IFRS 13, Fair Value Measurement – this standard has been applied
to the 2013/2014 financial year. The standard has been introduced in order to create a uniform definition of fair value and a uniform
method of measuring fair value. The introduction of IFRS 13 also
brings about amendments to IAS 34, Interim Financial Reporting,
such that fair value disclosures are also provided in interim financial
reports.