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Summary of PSAK 68 Fair Value Measurement by Ivan Ansory is a document available to read on EtoBox.
What is Summary of PSAK 68 Fair Value Measurement about?
PSAK 68 provides guidance on: 1) Defining fair value as the price received to sell an asset or transfer a liability in an orderly transaction between market participants. 2) Requiring fair value measurement of assets and liabilities unless other standards specify otherwise. 3) Establishing a framework for measuring fair value that prioritizes using observable market data and minimizes using unobservable inputs.
- Author
- Ivan Ansory
- Language
- EN