Expansion option and Fair Value Adjustment: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Classify page.)
 
imported>Doug Williamson
No edit summary
 
Line 1: Line 1:
The valuable operational choice available to the owner of a project or of a business, to expand it.
Accounting adjustments to mark the fair value to the price that would be received to sell an asset or paid to transfer a liability
 
 
This is an example of a real option.
 
Other examples of real options include the options to contract, defer or abandon the given project or business.




== See also ==
== See also ==
* [[Abandonment option]]
* [[Hedge accounting]]
* [[Contraction option]]
* [[IAS 32]]
* [[Deferment option]]
* [[IAS 39]]
* [[Real option]]
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
* [[Real options valuation]]
* [[Impairment]]
* [[Termination option]]
* [[IFRS 13]]
 
 
== Other resource==
* [[Media:2015_07_July_-_Hidden_treasure.pdf| Hidden treasure, The Treasurer, 2015]]
 
[[Category:Corporate_finance]]

Revision as of 22:45, 9 July 2018

Accounting adjustments to mark the fair value to the price that would be received to sell an asset or paid to transfer a liability


See also