Difference between revisions of "Fair Value"
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== Definition == | == Definition == | ||
| − | + | '''Fair Value''' is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date | |
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| + | == See Also == | ||
| + | * [[Historical Cost]] | ||
[[Category:IFRS 13]] | [[Category:IFRS 13]] | ||
[[Category:Valuation]] | [[Category:Valuation]] | ||
| + | [[Category:Measurement]] | ||
Latest revision as of 21:44, 6 September 2021
Definition
Fair Value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date
