7703 1 sep ias plus IVSC perspectives paper on estimating valuation adjustments for financial instruments IVSC valuation adjustment guidance addresses measurement of financial instruments under IFRS 13—relevant for fair-value accounting and derivative hedging. 7

0047 1 may ias plus IVSC perspectives paper on value uncertainty IVSC guidance on valuation uncertainty may inform fair value disclosures and judgements under IFRS 13, but lacks specificity without the full paper. 5