Fair Value Adjustment: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Source: IFRS 13, www.iasplus.com) |
imported>Doug Williamson No edit summary |
||
| Line 8: | Line 8: | ||
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]] | * [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]] | ||
* [[Impairment]] | * [[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
