มูลค่ายุติธรรม คืออะไร?
มูลค่ายุติธรรม 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 “มูลค่ายุติธรรม” Used in Practice?
IFRS 13 กำหนดให้ทรัพย์สินและหนี้สินที่วัดมูลค่ายุติธรรมต้องเปิดเผยพร้อมลำดับขั้นของข้อมูลอินพุตที่เกี่ยวข้อง
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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มูลค่ายุติธรรม คืออะไร?
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?
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