Transcription of Fair Value Measurement
{{id}} {{{paragraph}}}
525 Indian Accounting Standard (Ind AS) 113 fair Value Measurement (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Objective 1 This Ind AS: (a) defines fair Value ; (b) sets out in a single Ind AS a framework for measuring fair Value ; and (c) requires disclosures about fair Value measurements. 2 fair Value is a market-based Measurement , not an entity-specific Measurement . For some assets and liabilities, observable market transactions or market information might be available.
pricing the asset or liability, including assumptions about risk. As a result, an entity's intention to ... 5 This Ind AS applies when another Ind AS requires or permits fair value measurements or disclosures about fair value measurements (and measurements, such as fair value less costs to sell, based on fair value or disclosures about those ...
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}
Fair Value Measurements and Disclosures, Including Fair Value, Disclosures, Including, Private equity valuations: Best practices and pitfalls, Fair Value Measurements, Fair Value, NATIONAL FINANCIAL SERVICES LLC, Fidelity Investments, Including fair value measurements, GAAP/Luxembourg GAAP: A comparison for, Measurements