ما هو القيمة العادلة؟
القيمة العادلة The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, as defined by IFRS 13 and US GAAP.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “القيمة العادلة” Used in Practice?
تتطلب المعيار IFRS 13 الإفصاح عن جميع الأصول والالتزامات المقاسة بالقيمة العادلة مع الإشارة إلى تسلسل المدخلات المعني.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو القيمة العادلة؟
The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, as defined by IFRS 13 and US GAAP.
Where can I learn this term for free?
Termify is a 100% free professional English app that teaches القيمة العادلة and 4,071+ other industry terms with native pronunciation, IPA transcriptions and career quizzes. Available on iOS in 23 languages. No subscription, no credit card required.
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