Fair value measurement: Questions and answers
The objective of the fair value measurement is to estimate the price at which an orderly transaction for the sale of an asset or for the transfer of a liability would take place between market participants at the measurement date under market conditions. current school. IFRS 13 Measurement of fair value applies to IFRSs that require or permit fair value measurement or disclosure and provides a single IFRS framework for fair value measurement and disclosure requirements. fair value measurement information.
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