Fair value - Revision history

imported>Doug Williamson: Add link.

2022-07-21T18:17:13Z

Add link.

2022-02-24T15:36:32Z

Layout.

← Older revision		Revision as of 15:36, 24 February 2022
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	3.		3. ''Financial reporting - accounting practices.''

	''Financial reporting - accounting practices.''

	The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between [[market participant]]s at the valuation date.		The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between [[market participant]]s at the valuation date.
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	* [[Cost approach]]		* [[Cost approach]]
	* [[Face value]]		* [[Face value]]
			* [[Fair market]]
	* [[IFRS 13]]		* [[IFRS 13]]
	* [[FRS 102]]		* [[FRS 102]]

2021-06-02T14:23:58Z

Add link.

2020-10-29T14:36:59Z

Amend header.

← Older revision		Revision as of 14:36, 29 October 2020
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	3.		3.

	''Financial reporting.''		''Financial reporting - accounting practices.''

	The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between [[market participant]]s at the valuation date.		The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between [[market participant]]s at the valuation date.

2019-08-23T06:43:06Z

Links ordering.

← Older revision		Revision as of 06:43, 23 August 2019
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	== See also ==		== See also ==
	* [[Assets]]		* [[Assets]]
			* [[Cost approach]]
	* [[Face value]]		* [[Face value]]
	* [[IFRS 13]]		* [[IFRS 13]]
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	* [[FVTPL]]		* [[FVTPL]]
	* [[FVTOCI]]		* [[FVTOCI]]
			* [[Income approach]]
	* [[Liabilities]]		* [[Liabilities]]
	* [[Market approach]]		* [[Market approach]]
	* [[Cost approach]]
	* [[Income approach]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:The_business_context]]		[[Category:The_business_context]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]

2019-08-23T06:42:29Z

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	2.		2.

	More specifically, the price at which an asset can be bought or sold in transparent markets, where contracting parties are informed and act in their best interest. It represents the theoretical equilibrium price of securities or derivatives on open markets, for example, both buyers and sellers do not perceive them as overpriced or under-priced.		More specifically, the price at which an asset can be bought or sold in transparent markets, where contracting parties are informed and act in their best interest.

			It represents the theoretical equilibrium price of securities or derivatives on open markets, for example, both buyers and sellers do not perceive them as overpriced or under-priced.


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	* [[Income approach]]		* [[Income approach]]

			[[Category:Accounting,_tax_and_regulation]]
			[[Category:The_business_context]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]

2016-05-11T11:46:55Z

Layout.

← Older revision		Revision as of 11:46, 11 May 2016
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	3. ''Financial reporting.''		3.

			''Financial reporting.''

	The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between [[market participant]]s at the valuation date.		The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between [[market participant]]s at the valuation date.

2015-11-06T12:05:33Z

Layout.

← Older revision		Revision as of 12:05, 6 November 2015
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	Relevant accounting standards include IFRS 13 and Section 9 and Section 19 of FRS 102.		Relevant accounting standards include IFRS 13, and Section 9 and Section 19 of FRS 102.

2015-11-06T10:44:01Z

Update for FRS 102

← Older revision		Revision as of 10:44, 6 November 2015
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	Also known as Fair market value.		Also known as Fair market value.


			Relevant accounting standards include IFRS 13 and Section 9 and Section 19 of FRS 102.


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	* [[Assets]]		* [[Assets]]
	* [[Face value]]		* [[Face value]]
	* [[FRS 7]]
	* [[IFRS 13]]		* [[IFRS 13]]
			* [[FRS 102]]
	* [[FVTPL]]		* [[FVTPL]]
	* [[FVTOCI]]		* [[FVTOCI]]

2015-07-26T17:44:57Z

Link with Market approach page.