As a Tutor, I often see people reading the standard just to get acquainted with the concept. And then they get a question on Level 1, Level 2, Level 3 inputs in the exam and panick. Or they get a question where they need to explain which of the valuations can and cannot be chosen.
Strangely enough, IFRS 13 is tested quite often. Subscribe to my course to see exam-specific examples: https://www.amalearnonline.com/liliya-kirylenka/
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