Market approach: Difference between revisions
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imported>Doug Williamson (Make wording clearer.) |
imported>Doug Williamson (Classify page.) |
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''Financial reporting - fair value | ''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 | ||
*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. | ||
==See also== | ==See also== | ||
*[[Cost approach]] | |||
*[[Fair value]] | |||
*[[IFRS 13]] | *[[IFRS 13]] | ||
*[[Income approach]] | *[[Income approach]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 07:20, 29 June 2022
Financial reporting - fair value.
IFRS 13 Fair Value Measurement defines 'market approach' valuation techniques as ones that:
- Use prices and other relevant information
- Generated by market transactions
- 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.
