FOA and Fair Value Adjustment: Difference between pages
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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 == | == See also == | ||
* [[ | * [[Hedge accounting]] | ||
* [[ | * [[IAS 32]] | ||
* [[ | * [[IAS 39]] | ||
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]] | |||
* [[Impairment]] | |||
* [[IFRS 13]] | |||
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
