https://wiki.treasurers.org/w/index.php?title=Cost_approach&feed=atom&action=history
Cost approach - Revision history
2024-03-29T10:01:24Z
Revision history for this page on the wiki
MediaWiki 1.40.0
https://wiki.treasurers.org/w/index.php?title=Cost_approach&diff=53320&oldid=prev
Doug: Add link.
2023-10-11T10:43:30Z
<p>Add link.</p>
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Doug
https://wiki.treasurers.org/w/index.php?title=Cost_approach&diff=12029&oldid=prev
imported>Doug Williamson: Add link.
2022-07-21T18:16:09Z
<p>Add link.</p>
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imported>Doug Williamson
https://wiki.treasurers.org/w/index.php?title=Cost_approach&diff=12028&oldid=prev
imported>Doug Williamson: Classify page.
2022-06-27T20:46:07Z
<p>Classify page.</p>
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<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">Revision as of 20:46, 27 June 2022</td>
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<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==See also==</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==See also==</div></td></tr>
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<tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">*[[Fair value]]</del></div></td><td colspan="2" class="diff-side-added"></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[[Income approach]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[[Income approach]]</div></td></tr>
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imported>Doug Williamson
https://wiki.treasurers.org/w/index.php?title=Cost_approach&diff=12027&oldid=prev
imported>Doug Williamson: Make wording clearer.
2015-08-01T14:59:42Z
<p>Make wording clearer.</p>
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<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">Revision as of 14:59, 1 August 2015</td>
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<tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">A </del>valuation technique that reflects the amount that would be required currently to replace the <del style="font-weight: bold; text-decoration: none;">service capacity </del>of <del style="font-weight: bold; text-decoration: none;">an </del>asset <del style="font-weight: bold; text-decoration: none;">(often referred </del>to as current replacement cost<del style="font-weight: bold; text-decoration: none;">)</del>.</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">''Financial reporting - fair value''.</ins></div></td></tr>
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<tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">IFRS 13 Fair Value Measurement defines a 'cost approach' as a </ins>valuation technique that reflects the amount that would be required currently to replace <ins style="font-weight: bold; text-decoration: none;">an asset with a comparable asset which would provide </ins>the <ins style="font-weight: bold; text-decoration: none;">same future stream </ins>of <ins style="font-weight: bold; text-decoration: none;">services. </ins></div></td></tr>
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<tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">A cost approach to fair value identifies the price that would be received for the </ins>asset <ins style="font-weight: bold; text-decoration: none;">based on the cost </ins>to <ins style="font-weight: bold; text-decoration: none;">a [[market participant]] buyer to acquire or construct a substitute asset of comparable utility, adjusted for obsolescence. </ins></div></td></tr>
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<tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">This is sometimes known </ins>as <ins style="font-weight: bold; text-decoration: none;">the </ins>current replacement cost.</div></td></tr>
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imported>Doug Williamson
https://wiki.treasurers.org/w/index.php?title=Cost_approach&diff=12026&oldid=prev
imported>Doug Williamson: Link with Income approach page.
2015-07-26T17:43:11Z
<p>Link with Income approach page.</p>
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<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">Revision as of 17:43, 26 July 2015</td>
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imported>Doug Williamson
https://wiki.treasurers.org/w/index.php?title=Cost_approach&diff=12025&oldid=prev
imported>Doug Williamson: Create the page. Source: IFRS 13, page A630.
2015-07-26T16:07:24Z
<p>Create the page. Source: IFRS 13, page A630.</p>
<p><b>New page</b></p><div>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).<br />
<br />
<br />
==See also==<br />
*[[IFRS 13]]<br />
*[[Fair value]]</div>
imported>Doug Williamson