Market approach: Difference between revisions

Revision as of 14:02, 1 August 2015

Financial reporting - fair value measurement.

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

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

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-A valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.
+''Financial reporting - fair value measurement''.
+IFRS 13 defines 'market approach' valuation techniques as ones that:
+*Use prices and other relevant information
+*Generated by market transactions
+*Involving identical or comparable assets or liabilities
+*Or a group of assets and liabilities considered as a whole, such as a business operation.