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Search results with tag "13 fair value measurement"
Property, Plant and Equipment - AASB
www.aasb.gov.auFair value is 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. (See AASB 13 Fair Value Measurement.)
Fair Value Measurement
www.aasb.gov.auAASB 13 4 CONTENTS AVAILABLE ON THE AASB WEBSITE Illustrative examples Basis for Conclusions on IFRS 13 Australian Accounting Standard AASB 13 Fair Value Measurement is set out in paragraphs 1 – Aus99.2 and Appendices A – C and E.