Fair value is widely used in financial reporting from the revaluation model in IAS 16® Property, plant and equipment to the widespread application in the more complex IFRS 9 Financial Instruments. Prior to IFRS 13® Fair Value Measurement. there w
ACCASBR IFRS 13 Fair Value Measurement 今天整理 IFRS 13 Fair Value Measurement的知识点! Definition: Fair valueis thepricethat would be received to sell anassetor paid to transfer aliabilityin an orderlytransactionbetweenmarket participantsat the measurement date. 这个price是如何计算出来的呢?我们需要...
IFRS 13 does not specify the unit of account that should be used to measure fair value. This means that it is left to the individual standard to determine the unit of account for fair value measurement. A unit of account is the single asset or liability or group of assets or liabilities....
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公允价值计量是一个复杂的过程,因此IFRS 13制定了一套评估方法,涉及到广泛的技术。具体有三种方法,分别基于市场、收入和成本。在计量公允价值时,企业应尽量使用可观察的输入,尽量减少不可观察的输入。为此,IFRS 13引入了公允价值层次的概念,对公允价值计量过程的输入进行了优先排序。
inseparablethird-party credit enhancement separatelyfrom liabilityshall creditenhancement (eg third-partyguarantee fairvalue measurement creditenhancement separatelyfrom issuerwould take accountits own credit standing thirdparty guarantor when measuring fairvalue liability.Prepared GoldenACCA R&D Center 30 Mar, ...
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Fair valueis thepricethat would be received to sell anassetor paid to transfer aliabilityin an orderlytransactionbetweenmarket participantsat the measurement date. 这个price是如何计算出来的呢?我们需要学习Valuation techniques: Valuation techniques分两大点,第一点是General principle: ...
In the past, there was limited guidance on how to set fair value; the guidance was spread throughout the standards and often very conflicting. Therefore,IFRS 13 Fair Value Measurement was issued. Also, IFRS 13 is a result of convergence project between IFRS and US GAAP and currently, the ...
1 IFRS 13 fair value measurement 2952020-06 2 IAS 41 Agriculture 2252020-06 3 IAS 40 Investment property 2592020-06 4 IAS 38 Intangible Assets 3512020-06 5 IAS 16 PPE 4142020-06 6 IAS 2 Inventories 3512020-06 7 IAS IFRS名称记忆 3912020-06 8 Technical article: Ethics 3952020-06 9 IFRS ...