Market participant - Revision history

imported>Doug Williamson: Add headings.

2022-08-13T22:18:50Z

Add headings.

← Older revision		Revision as of 22:18, 13 August 2022
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			1. ''Financial reporting - fair value.''

	For financial reporting and fair valuation purposes, market participants are strictly defined as:		For financial reporting and fair valuation purposes, market participants are strictly defined as:

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	#They are willing to enter into a transaction for the asset or liability, i.e. they are motivated but not forced or otherwise compelled to do so.		#They are willing to enter into a transaction for the asset or liability, i.e. they are motivated but not forced or otherwise compelled to do so.


			2. ''Markets.''

	Defined more broadly, a 'market participant' is a company, a person or any other entity participating in a market.		Defined more broadly, a 'market participant' is a company, a person or any other entity participating in a market.

imported>Doug Williamson: Classify page.

2022-06-29T07:22:06Z

Classify page.

← Older revision		Revision as of 07:22, 29 June 2022
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	*[[Market taker]]		*[[Market taker]]
	*[[Risk premium]]		*[[Risk premium]]

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

imported>Doug Williamson: Link with Risk premium page.

2015-07-26T16:01:36Z

Link with Risk premium page.

← Older revision		Revision as of 16:01, 26 July 2015
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	*[[Market maker]]		*[[Market maker]]
	*[[Market taker]]		*[[Market taker]]
			*[[Risk premium]]

imported>Doug Williamson: Punctuation.

2015-07-26T15:59:07Z

Punctuation.

← Older revision		Revision as of 15:59, 26 July 2015
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	For financial reporting and fair valuation purposes, market participants are strictly defined as:		For financial reporting and fair valuation purposes, market participants are strictly defined as:

	Buyers and sellers in the principal (or most advantageous) market for the asset or liability being fair valued that have all of the following characteristics:		Buyers and sellers in the principal (or most advantageous) market for the asset or liability being fair valued, that have all of the following characteristics:
	#They are independent of each other.		#They are independent of each other.
	#They are knowledgeable, having a reasonable understanding about the relevant asset or liability and the transaction using all available information, including information that might be obtained through due diligence efforts that are usual and customary.		#They are knowledgeable, having a reasonable understanding about the relevant asset or liability and the transaction using all available information, including information that might be obtained through due diligence efforts that are usual and customary.

imported>Doug Williamson: Link with IFRS 13 page.

2015-07-26T15:58:31Z

Link with IFRS 13 page.

← Older revision		Revision as of 15:58, 26 July 2015
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	== See also ==		== See also ==
	*[[Fair value]]		*[[Fair value]]
			*[[IFRS 13]]
	*[[Market maker]]		*[[Market maker]]
	*[[Market taker]]		*[[Market taker]]

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

2015-07-26T15:57:48Z

Create the page. Source: IFRS 13, page A630.

New page

For financial reporting and fair valuation purposes, market participants are strictly defined as:

Buyers and sellers in the principal (or most advantageous) market for the asset or liability being fair valued that have all of the following characteristics:
#They are independent of each other.
#They are knowledgeable, having a reasonable understanding about the relevant asset or liability and the transaction using all available information, including information that might be obtained through due diligence efforts that are usual and customary.
#They are able to enter into a transaction for the asset or liability.
#They are willing to enter into a transaction for the asset or liability, i.e. they are motivated but not forced or otherwise compelled to do so.

Defined more broadly, a 'market participant' is a company, a person or any other entity participating in a market.

== See also ==
*[[Fair value]]
*[[Market maker]]
*[[Market taker]]