Can you explain the purpose of IFRS 13 Fair value measurement?

I agree with MR Tamer's answer

IFRS 13 applies when another IFRS requires or permits fair value measurements or disclosures about fair value measurements (and measurements, such as fair value less costs to sell, based on fair value or disclosures about those measurements), except for: [IFRS 13:5-7] IFRS 13 applies when another IFRS requires or permits fair value measurements or disclosures about fair value measurements (and measurements, such as fair value less costs to sell, based on fair value or disclosures about those measurements), except for: [IFRS 13:5-7]

Please refer to the following page thank you.

https://www.iasplus.com/en/standards/ifrs/ifrs13