Cost approach: Difference between revisions
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imported>Doug Williamson (Create the page. Source: IFRS 13, page A630.) |
imported>Doug Williamson (Link with Income approach page.) |
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*[[IFRS 13]] | *[[IFRS 13]] | ||
*[[Fair value]] | *[[Fair value]] | ||
*[[Income approach]] |
Revision as of 17:43, 26 July 2015
A valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as current replacement cost).