Che cos'e Fair Value?
Fair Value 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 “Fair Value” Used in Practice?
L’IFRS 13 richiede che tutti gli attivi e passivi valutati al fair value siano riportati indicando la gerarchia degli input utilizzati.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Che cos'e Fair Value?
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.
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