Giá trị hợp lý la gi?
Giá trị hợp lý 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 “Giá trị hợp lý” Used in Practice?
IFRS 13 yêu cầu tất cả tài sản và nợ phải trả được xác định theo giá trị hợp lý phải công bố kèm phân cấp đầu vào.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Giá trị hợp lý la gi?
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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