Definition of Fair Value under IFRS 13

Monday, December 16, 2013
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www.ChartAcc.com - Fair Value (IFRS 13) Definition:

  • It is the price 
  • 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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More about IFRS 13

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