Market approach: Difference between revisions

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imported>Doug Williamson
(Link with Cost approach and Income approach pages.)
imported>Doug Williamson
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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''.
 
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]]
*[[Fair value]]
*[[Cost approach]]
*[[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.


See also