Market approach: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
(Layout.)
imported>Doug Williamson
(Classify page.)
 
Line 8: Line 8:


==See also==
==See also==
*[[Cost approach]]
*[[Fair value]]
*[[IFRS 13]]
*[[IFRS 13]]
*[[Fair value]]
*[[Cost approach]]
*[[Income approach]]
*[[Income approach]]
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 07:20, 29 June 2022

Financial reporting - fair value.

IFRS 13 Fair Value Measurement defines 'market approach' valuation techniques as ones that:

  • Use prices and other relevant information
  • Generated by market transactions
  • Involving (i) identical or comparable assets or liabilities, or (ii) a group of assets and liabilities considered as a whole, such as a business operation.


See also