Fair 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.
חומרים נוספים העוסקים ב- Fair value:
- The Missing Twist in the New Proposal for Amendments to IAS 28 on the Equity Method
- It is Time for the IFRS to Adopt Pushdown Accounting
- Unprecedented Disclosure Requirements in IFRS on Business Combinations: Where else should the Trend to adopt the Management Approach Go?
- A Proposed Accounting Model for Recognition of Research and Development (R&D) Costs as Intangible Assets (*)
- Classification of a share-based derivative as a liability instead of equity, solely to prevent manipulations? Let’s map out the major anti-abuse provisions in IFRS according to their degree of legitimacy
- The fixed-for-fixed condition: it’s time to leave the rules behind and move on to a principle-based approach
- ESG-based bonds and loans: the global agenda is expected to adversely impact the coherence of IFRS
- Recording the entire provision for expected credit losses as an immediate loss: a proposed solution to the accounting distortion created in an acquisition of financial companies
- SVB’s fall: A question about its “perfect” financial statements
- The SEC intervenes in accounting and deals a crushing blow to the crypto platforms
- Just like Gold: The Global Financial Standards Boards are Missing the Crypto and NFT Revolution
- Towards Implementation of IFRS 17 by Insurers: The Discount Rate Issue (*)
- Hedge accounting alternative under IFRS: Option of designating a credit exposure as at fair value through profit or loss (*)