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IFRS 13 Fair Value Measurement – Part 2 (1)

In our previous blogu2013 IFRS 13: Fair Value Measurement- Part 1, we discussed on the definition of fair value and key aspects of which management requires to consider while determining fair value under IFRS 13. Fair value is an exit price, thus while measuring fair value one should consider the price of such asset or a liability on the basis of its units (standalone or within group like CGU) and its characteristics, price in a principal market or most advantageous market, price in hypothetical transaction between market participants & the price to take exit from that asset or a liability or grou

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IFRS 13 Fair Value Measurement – Part 2 (1)

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