Qu'est-ce que Juste Valeur ?
Juste Valeur 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 “Juste Valeur” Used in Practice?
La norme IFRS 13 exige que tous les actifs et passifs évalués à la juste valeur soient présentés avec la hiérarchie des données utilisée.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
Learn “Juste Valeur” Free with Termify
Master Juste Valeur and 4,071+ professional terms with native pronunciation, IPA transcriptions and career quizzes. 100% free, forever.
Download Free for iOSFrequently Asked Questions
Qu'est-ce que Juste Valeur ?
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 Juste Valeur 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.
Last updated: