Highest and best use: Difference between revisions
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imported>Doug Williamson (Create the page. Source: IFRS 13, page A629) |
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Revision as of 16:14, 26 July 2015
The use of a non-financial asset by market participants that would maximise the value of the asset or the group of assets and liabilities (e.g. a business) within which the asset would be used.
