Market approach: Difference between revisions
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imported>Doug Williamson (Create the page. Source: IFRS 13, page A630) |
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''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. | |||
==See also== | ==See also== | ||
*[[Cost approach]] | |||
*[[Fair value]] | |||
*[[IFRS 13]] | *[[IFRS 13]] | ||
*[[ | *[[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.
