Market approach

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Revision as of 14:05, 1 August 2015 by imported>Doug Williamson (Add the name of IFRS 13 and remove 'measurement' from first line of page accordingly.)
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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 identical or comparable assets or liabilities
  • Or a group of assets and liabilities considered as a whole, such as a business operation.


See also

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