Market approach: Difference between revisions

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(Link with Cost approach and Income approach pages.)
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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 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.





Revision as of 14:02, 1 August 2015

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.


See also