Can I read PFRS 13: Fair Value Measurement Guide on EtoBox?

PFRS 13: Fair Value Measurement Guide by LALALA LULULU is a document available to read on EtoBox.

What is PFRS 13: Fair Value Measurement Guide about?

PFRS 13 provides guidance on fair value measurement. It defines fair value as 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. Fair value measurement is required unless another PFRS requires measurement at fair value or fair value less costs to sell. There are three levels of inputs to valuation techniques used to measure fair value, with Level 1 using quoted prices and Level 3 using unobservable

Author

LALALA LULULU

Language

EN