Что такое Справедливая стоимость?
Справедливая стоимость 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 “Справедливая стоимость” Used in Practice?
МСФО (IFRS) 13 требует раскрытия всех активов и обязательств, оценённых по справедливой стоимости, с указанием уровня входных данных.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Что такое Справедливая стоимость?
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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