Income approach: 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 16:15, 26 July 2015
Valuation techniques that convert future amounts (eg cash flows or income and expenses) to a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts.
