Market approach - Revision history

imported>Doug Williamson: Classify page.

2022-06-29T07:20:17Z

Classify page.

← Older revision		Revision as of 07:20, 29 June 2022
Line 8:		Line 8:

	==See also==		==See also==
			*[[Cost approach]]
			*[[Fair value]]
	*[[IFRS 13]]		*[[IFRS 13]]
	*[[Fair value]]
	*[[Cost approach]]
	*[[Income approach]]		*[[Income approach]]

			[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Layout.

2017-07-04T21:47:45Z

Layout.

← Older revision		Revision as of 21:47, 4 July 2017
Line 4:		Line 4:
	*Use prices and other relevant information		*Use prices and other relevant information
	*Generated by market transactions		*Generated by market transactions
	*Involving identical or comparable assets or liabilities		*Involving (i) identical or comparable assets or liabilities, or (ii) a group of assets and liabilities considered as a whole, such as a business operation.
	*Or a group of assets and liabilities considered as a whole, such as a business operation.

imported>Doug Williamson: Add the name of IFRS 13 and remove 'measurement' from first line of page accordingly.

2015-08-01T14:05:33Z

Add the name of IFRS 13 and remove 'measurement' from first line of page accordingly.

← Older revision		Revision as of 14:05, 1 August 2015
Line 1:		Line 1:
	''Financial reporting - fair value ~~measurement~~''.		''Financial reporting - fair value''.

	IFRS 13 defines 'market approach' valuation techniques as ones that:		IFRS 13 Fair Value Measurement defines 'market approach' valuation techniques as ones that:
	*Use prices and other relevant information		*Use prices and other relevant information
	*Generated by market transactions		*Generated by market transactions

imported>Doug Williamson: Make wording clearer.

2015-08-01T14:02:22Z

Make wording clearer.

← Older revision		Revision as of 14:02, 1 August 2015
Line 1:		Line 1:
	A valuation ~~technique~~ that ~~uses~~ prices and other relevant information ~~generated~~ by market transactions ~~involving~~ identical or comparable ~~(ie similar)~~ assets, liabilities or a group of assets and liabilities, such as a business.		''Financial reporting - fair value measurement''.

			IFRS 13 defines 'market approach' valuation techniques as ones that:
			*Use prices and other relevant information
			*Generated by market transactions
			*Involving identical or comparable assets or liabilities
			*Or a group of assets and liabilities considered as a whole, such as a business operation.

imported>Doug Williamson: Link with Cost approach and Income approach pages.

2015-07-26T17:45:38Z

Link with Cost approach and Income approach pages.

← Older revision		Revision as of 17:45, 26 July 2015
Line 5:		Line 5:
	*[[IFRS 13]]		*[[IFRS 13]]
	*[[Fair value]]		*[[Fair value]]
			*[[Cost approach]]
			*[[Income approach]]

imported>Doug Williamson: Create the page. Source: IFRS 13, page A630

2015-07-26T16:24:48Z

Create the page. Source: IFRS 13, page A630

New page

A valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.

==See also==
*[[IFRS 13]]
*[[Fair value]]