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ASU 2011-04 Fair Value Measurement Topic 820 …

asc.fasb.org

for measuring fair value or disclosing information about fair value measurements include the following: 1. Measuring the fair value of financial instruments that are managed within a portfolio. A reporting entity that holds a group of financial assets and financial liabilities is exposed to market risks (that is, interest rate

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Education Illustrative examples to accompany IFRS 13 Fair ...

www.ifrs.org

Measuring unquoted equity instruments at fair value 13 This chapter shows how a range of valuation techniques can be used when measuring the fair value of unquoted equity instruments. Judgement is involved not only when applying a valuation technique, but also in its selection of the valuation technique. This includes consideration of the ...

  Value, Measuring, Fair, Fair value, Measuring the fair value

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