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- W4236691940 abstract "The ever-expanding use of fair value for accounting measurements, under various national GAAP as well as under IFRS, has attracted its share of critical commentary. Both the IASB and FASB have reaffirmed their commitment to the continued use of fair values in financial reporting in appropriate circumstances, while acknowledging the need for more guidance with respect to the determination of fair values. In its objectives the IFRS clearly sets out that fair value is a market-based measurement and not an entity-specific measurement. This premise permeates the entire approach to the determination of fair value for assets and liabilities and makes the asset or the liability and the related markets the centre of the approach and not the entity's circumstances at the measurement date. When weighting indications of fair value resulting from the use of multiple valuation techniques, an entity shall consider the reasonableness of the range of fair value measurements." @default.
- W4236691940 created "2022-05-12" @default.
- W4236691940 date "2021-05-10" @default.
- W4236691940 modified "2023-09-23" @default.
- W4236691940 title "FAIR VALUE" @default.
- W4236691940 doi "https://doi.org/10.1002/9781119818663.ch25" @default.
- W4236691940 hasPublicationYear "2021" @default.
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