What is IFRS 13 - Fair Value Measurement?

"Fair Value is the Price that would be received to sell an asset."
OR, "A Price that is Paid to Transfer a Liability in Orderly Transaction between the Market Participants at the measurement date.

Who are the Market Participants?

"Market Participants are those who are:
  • Willing (Not forced into the transaction) to buy or sell.
  • Knowledgeable, About:
        • 1. Condition of the Asset
        2. Location of the Asset
        3. Restriction to use the Asset

Restriction to use the Asset:

Often it happens who provides an asset OR sells an asset, Attached some conditions on the use of the Asset. For example,
Example 1: A Charity donates a Club to a School on the condition that 'This club will only be used for the football matches.
Example 2: A road in Pakistan that links PAKISTAN and IRAN has a condition imposed by the Government of Pakistan that 'This road will only be used to transfer the Petrol between PAKISTAN and IRAN.

What are the Markets?

"Markets are those in which transactions of buying, selling, or transferring of assets or liability take place."

Types and Definitions of the Markets

  • Active Market:
      • A market in which transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis.
  • Principle Market:
      • Market with the highest number of transactions.
  • Most Advantageous Market:
      • The Most advantageous market is the One that "Maximises the Net Amount received from selling an asset (or minimizes the amount paid to transfer a liability).

Let's discuss the Market with the example so you can get a better understanding of them.

Which one is Active Market?

A B C
8m
transactions		 10m
transactions		 12m
transactions
    Suppose,
  • Have very less transactions
  • Not Sufficient frequency and volume of the transactions
  • Not enough Transactions to provide sufficient information about pricing
    • = Not an Active Market.
  • Have sufficient Transactions but Suppose, cannot provide pricing information on an Ongoing Basis
  • Suppose, Can provide information for the first 6 months of the year but cannot provide for the last 6 months.
    • = Not an active market.
  • Have sufficient Transactions
  • Provide Pricing information on an Ongoing Basis

    • = It is an Active Market.

What if there is more than one active market? 🤔

A B C D
8m
transactions		 10m
transactions		 12m
transactions		 14m
transactions
                                                                                                       
  • Have High number of Transactions
  • Provide information on an Ongoing Basis
    • = Active Market
  • Have High number of Transactions
  • Provide information on an Ongoing Basis
    • = Active Market

If there is More Than One Active Market, in such circumstances, Choose the one that has the HIGHEST NUMBER OF TRANSACTIONS.
So, Market D. The "Principle Market" will be the Active Market.

But what if,

C D
12m
transactions		 14m
transactions
  • Have High but Lower transactions than D
  • Provide information on an Ongoing Basis
    • Price 29
      • Transport Cost (1)
      Transaction Cost (2)
      ----

      26

      ----
  • Have the Highest number of transactions
  • Provide information on an Ongoing Basis
    • Price 30
      • Transport Cost (3)
      Transaction Cost (2)
      ----

      25

      ----

In this case, we will choose the "Most Advantageous Market" as Active Market.
"Most Advantageous Market" ---> That Maximises the Net Amount Received.
That is Market C (26) that is giving the Maximum Advantage.

Assumptions of IFRS 13 - Fair Value

Fair Value measurement assumes that the;
  1. "Transactions take place in Principle Market". OR, 
  2. In the absence of Principle Market, "Transactions take place in the Most Advantegeaous Market".
  3. In the case of Non-Financial Assets,
    Fair Value Measurement will be taken as the "Highest and Best Use," which are Physically Possible, Legally Permissible, and Financially Feasible.
      If the 'Best Use' cannot be identified, the 'Current Use of the Asset is considered to be the Best Use'.
  4. Transaction Costs (such as legal costs, broker fees, etc) will be taken into account while identifying the Most Advantageous Market. But, "will NOT be included in calculating Fair Value.

Example of, Highest and Best Use:

Let's Suppose, You have the Agricultural Property (land) and you have an option to convert that Agricultural property into Residencial property (where you can get an additional amount) and If you convert it into a Commercial Amount, You will get another Additional Amount. So, What is the Best Use in this case?

Ans. Commercial Use

Now Suppose, Your Agricultural Land is a Bearel Land (you can not grow anything there) and have a high level of Water below the Land. So, You cannot Build a Commercial Building of 50 floors on that land as well (because of the high water level beneath the land, the building will fell down) but A Residential Home can be Build on that Land.
So, we can say, The Agricultural and Commercial Use is Not Legally Possible. Only the Residential use is possible but, Is the Change in use Legally permissible? Does the Law allow us?
If yes, so we will be going to calculate the Fair Value according to the Residential use.
If no, we will be going to calculate the Fair Value according to the Agricultural use.
So, Repeat, In case of Non-Financial Assets,
    "Fair Value Measurement will be taken as the "Highest and Best Possible Use," which are Physically Possible, Legally Permissible, and Financially Feasible."
----------------

There are different approaches to Fair Value.

Different Approaches to Fair Value.

  • Market Approach
  • Income Approach
  • Cost Approach

Market Approach:

    In Market Approach, the valuation is based on the Recent Market Condition.

Income Approach:

    In Income Approach, the valuation is based on the Future Cashflows.

Cost Approach:

    In Cost Approach, the valuation is based on the Replacement Cost.

After studying Approaches to Fair Value, Let's talk about the Fair Value Hierarchy.

Fair Value Hierarchy

Fair Value Hierarchy means "The sequence to know the Fair Value."

    IFRS 13 - Fair Value seeks to increase consistency and comparability in Fair Value measurements and related disclosures through a 'Fair Value hierarchy'.
Fair value will be:
  • Level 1 inputs
      • Level 1 inputs are quoted prices for Identical Assets in Active Markets.
  • Level 2 inputs
      • Level 2 inputs are Observable Prices that are Not Level 1 inputs.
      • Quoted Prices for Similar Assets in Active Market.
      • Quoted Prices for Identical Assets in Less Active Market.
      • Observable Inputs that are Not Prices. (such as interest rates)
  • Level 3 inputs
      • Level 3 inputs are Unobservable.
        This could include Cash or Profit forecasts using the Company's Own Data.

Some Important terms that are used in IFRS 13 and you may not be aware of.

Identical assets

    Identical assets are defined as a group of similar assets that are not individually distinguishable other than by identifying numbers that they may bear.

Transport Cost

    Cost to gain access to the market.

Transaction Cost

    Cost to perform the transaction. (i.e. legal cost, broker fees, etc) and Transaction Cost will be ignored in measuring the Fair Value.

Replacement Cost

    Replacement cost could be a Cost to Repurchase, OR Remanufacturing cost, OR Cost of the New Asset that will be Repurchased by selling the Current Asset, etc.

🌟⭐ END ⭐🌟

Good Luck 👍 and ENJOY! 😊

Join us on Facebook:
Page Group

IFRS 13 - Fair Value, accaglobalbox, acca globalbox, acca global box, accajukebox, acca jukebox, acca juke box, amaterialwall, aglobalwall, a global wall, accoutancy wall, accountancywalls, coursehero, course hero, a material wall, ifrs 13 vs asc 820, ifrs 13 vs us gaap, ifrs 13 vs fas 157, ifrs 13 vs frs 102, ifrs 13 in practice, ifrs 13 in pdf, ifrs 13 in english, ifrs 13 at a glance, ifrs 13 for dummies, ifrs 13 with examples, ifrs 13 basis for conclusions, ifrs 13 basis for conclusions pdf, section 13 ifrs for sme, ifrs 13 en francais, ifrs 13 mid price, ifrs 13 and covid 19, ifrs 13 and cva, ifrs 13 definition of fair value, ifrs 13 unit of account, ifrs 13 ias plus, ifrs 13 post implementation review, ifrs 13 värdering till verkligt värde, ifrs 13 mark to market, ifrs 1 to 13, ifrs 13 vs ifrs 9, ifrs 13 vs ias 39, ifrs 13 deals with, ifrs 13 fair value, ifrs 13 vs asc 820, ifrs 13 fair value definition, ifrs 13 pdf, ifrs 13 disclosure requirements, ifrs 13 pwc, ifrs 13 ey, ifrs 13 defensive assets, ifrs 13 principal market, ifrs 13 acca, ifrs 13 active market, ifrs 13 approaches, ifrs 13 acowtancy, ifrs 13 at a glance, ifrs 13 and covid 19, ifrs 13/asc 820, ifrs 13 adjusted net asset method, ifrs 13.a, ifrs 13 bdo, ifrs 13 basis for conclusions pdf, ifrs 13 bid ask, ifrs 13 biological assets, ifrs 13 business combinations, ifrs 13 basis for conclusions, ifrs 13 bdo pdf, ifrs 13 b4, ifrs 13.93 (b), ifrs 13 cost approach, ifrs 13 cva, ifrs 13 covid 19, ifrs 13 citation, ifrs 13 cva dva, ifrs 13 cpd box, ifrs 13 changes, ifrs 13 counterparty credit risk, ifrs 13.93(c), ifrs 13 deals with, ifrs 13 disclosure, ifrs 13 definition of fair value, ifrs 13 deloitte, ifrs 13 disclosure example, ifrs 13 discount rate, ifrs 13.93(d), ifrs 13 examples, ifrs 13 educational material, ifrs 13 explained, ifrs 13 español, ifrs 13 eur lex, ifrs 13 exit price, ifrs 13 effective date, ifrs 13.93(e), ifrs 13 fair value hierarchy, ifrs 13 fair value measurement pdf, ifrs 13 fair value measurement illustrative examples, ifrs 13 financial instruments, ifrs 13 fair value measurement ifrsbox, ifrs 13 fair value measurement pwc, ifrs 13 guidance, ifrs 13 guidance pwc, ifrs 13 guidelines, ifrs 13 gaap, ifrs 13 government bonds, ifrs 13 giá trị hợp lý, ifrs 13 gerarchia del fair value, ifrs 13 us gaap equivalent, ifrs 13 hierarchy, ifrs 13 highest and best use, ifrs 13 hedge accounting, ifrs 13 hkicpa, ifrs 13 fair value hierarchy examples, ifrs 13 fair value highest and best use, ifrs 13 reálná hodnota, ifrs 13.93(h), ifrs 13.93(h)(ii), ifrs 13.91–93(h), ifrs 13 ifrsbox, ifrs 13 income approach, ifrs 13 illustrative examples, ifrs 13 ias plus, ifrs 13 italiano, ifrs 13 issues, ifrs 13 intangible assets, ifrs 13 insurance, ifrs 13 juste valeur, ifrs 13 juste valeur pdf, ifrs 13 valoarea justa, ifrs 13 evaluation de la juste valeur, ifrs 13 définition de la juste valeur, ifrs 13 kpmg, ifrs 13 kpmg pdf, ifrs 13 kpmg first impression, ifrs 13 käyvän arvon määrittäminen, kva ifrs 13, ifrs 13 kritik, haufe ifrs kommentar 13. auflage, ifrs 13 level, ifrs 13 level 1 examples, ifrs 13 level 3 examples, ifrs 13 level 3 valuation, ifrs 13 liquidity discount, ifrs 13 level 3 disclosures, day 1 p&l ifrs 13, ifrs 13 market participant definition, ifrs 13 market approach, ifrs 13 market participant, ifrs 13 multiple choice questions, ifrs 13 market value, ifrs 13 mid price, ifrs 13 mcqs, ifrs 13 mnp, ifrs 13 non performance risk, ifrs 13 non financial assets, ifrs 13 net asset value, ifrs 13 nz, ifrs 13 no principal market, ifrs 13 netting, ifrs 13 nederlands, ifrs 13 norsk, ifrs 13 objective, ifrs 13 orderly transaction, ifrs 13 overview, ifrs 13 own credit risk, ifrs 13 original text, ifrs 13 offsetting, ifrs 13 official text, ifrs 13 ppt, ifrs 13 pdf 2020, ifrs 13 paragraph 72, ifrs 13 pkf, ifrs 13 paragraph 93, ifrs 13 questions and answers, ifrs 13 quiz, ifrs 13 questions and answers pdf, ifrs 13 quantitative disclosure, ifrs 13 quoted prices, ifrs 13 fair value measurement quiz, ifrs 13 requirements, ifrs 13 revisori online, ifrs 13 real estate, ifrs 13 replacement cost, ifrs 13 rics, ifrs 13 real estate ey, ifrs 13 risk premium, ifrs 13 risk adjustment, ifrs 13 summary, ifrs 13 summary pdf, ifrs 13 standard, ifrs 13 scope, ifrs 13 standard pdf, ifrs 13 sensitivity analysis, ifrs 13 summary bdo, ifrs 13 silvia, ifrs 13 transaction costs, ifrs 13 tiếng việt, ifrs 13 text, ifrs 13 tabular format, ifrs 13 timeline, ifrs 13 topic 820, ifrs 13 transaktionskosten, ifrs 13 valuation techniques, ifrs 13 unobservable inputs, ifrs 13 unit of account, ifrs 13 unquoted equity, ifrs 13 update, ifrs 13 us gaap, ifrs 13 vs us gaap, ifrs 13 valuation, ifrs 13 vs ifrs 9, ifrs 13 valuation premise, ifrs 13 vs fas 157, ifrs 13 video, ifrs 13 wikipedia, ifrs 13 worked examples, ifrs 13 wacc, ifrs 13 workshop, what ifrs 13, ifrs 13 fair value measurement wiki, ifrs 13 xrb, ifrs 13 xva, ifrs 13 youtube, ifrs 13 ernst & young, ifrs 13 zusammenfassung, ifrs 13 beizulegender zeitwert, ifrs 13 bemessung des beizulegenden zeitwerts, nz ifrs 13, nz ifrs 139, ifrs 16 13-15, ifrs 13 level 1, example 13 ifrs 16, ifric 13 ifrs 15, ifrs 13 and ifrs 16, level 1 ifrs 13, ifrs 1 to 13, ifrs 13 2020, ifrs 13 2019, ifrs 13 2018, ifrs 13 2011, ifrs 13 pdf 2019, ifrs 13 pdf 2018, ifrs 13 level 2 inputs, level 2 ifrs 13, ifrs 13 3 levels, ifrs 13 level 3 inputs, ifrs 13 ias 39, ifrs 13 vs ias 36, ifrs 13 vs ias 39, level 3 ifrs 13, ifrs 13 47, ifrs 13 paragraph 48, ifrs 13 ias 40, ifrs 5 example 13, ifrs 13 ie 61, ifrs 13 paragraph 64, ifrs 13 paragraph 61, ifrs 13 paragraph 70, ifrs 13 and ifrs 7, ifrs 7 13c, ifrs 7 9 13, ifrs 7 paragraph 13, ifrs 7 and 13, ifrs 13/asc 820 classification, ifrs 8 paragraph 13, ifrs 13 93, ifrs 13 paragraph 91-99, ifrs 13 paragraph 91, ifrs 13 para 93, ifrs 13 paragraph 9, ifrs 13 par 93, ifrs 9 13, ifrs 9 example 13, ifrs 9 vs mfrs 139, ifrs 9 versus ifrs 13, what does ifrs 13 apply to, does ifrs 9 replace ifrs 13, what ifrs 13, what is ifrs 13, what is ifrs 13 fair value measurement, wat is ifrs 13, why was ifrs 13 introduced, what is fair value ifrs 13, when was ifrs 13 introduced, when is ifrs 13 applicable, are fair value and market value the same, are fair value gains taxable, are fair value adjustments taxable, are fair value movements taxable, are fair value adjustment, is fair value, is fair value estimate, is fair value reserve, can fair value be negative, can fair value reserve be negative, can fair value accounting be negative, can fair market value be negative, when can fair value option be elected, how can fair value be determined under the standard, how can the fair value of a building be determined, did fair value cause the financial crisis, did fair-value accounting contribute to the financial crisis, when did fair value accounting begin, where did fair value originate, do fair value accounting, how to do fair value adjustment, do you depreciate fair value, how do you fair value a loan, how do you fair value debt, what do fair market value mean, contabilização do fair value, does fair value equal market value, does fair value include depreciation, does fair value include transaction costs, does fair value include vat, does fair value include accrued interest, what does fair value mean, what does fair value mean in stocks, what does fair value mean on robinhood, has fair value, shares had a fair value, has a fair market value of, have fair market value, investments have a fair value, how fair value is calculated, how fair value of share is calculated, how fair value accounting, how to fair value a loan, how to fair value debt, how fair market value is determined, how to fair value an option, how to fair value convertible debt, is fair value the same as market value, is fair value the same as book value, is fair value adjustment an asset, is fair value the same as present value, is fair value the same as face value, is fair value the same as par value, is fair value present value, is fair value accounting gaap, fair value should be, is fair value an asset, was fair market value, what fair value means, what fair value level are certificates of deposit, what's fair value, what is fair value futures, what is fair value of a stock, what is fair value of shares, what is fair value measurement, what is fair value through profit and loss, when fair value adjustment, when fair value model, when use fair value, when fair market value, when to determine fair value, when is fair market value determined, where to find fair value of a stock, who is fair value, who determines fair market value, who is fair rental value, why fair value accounting is important, why fair value is the rule, why fair value is important, why fair value accounting, why fair value measurement, goodwill fair value, goodwill fair market value, what would be fair value, fair value accounting, fair value vs market value, fair value of stock, fair value vs book value, fair value definition, fair value method, fair value hierarchy, fair value option, fair value adjustment, fair value adjustment journal entry, fair value accounting definition, fair value and book value, fair value accounting controversy, fair value accounting advantages and disadvantages, fair value adjustment balance sheet, a fair value hedge, a fair value measurement, a fair value principle, a fair value gain, a fair value estimate, and fair value less costs to sell, the fair value adjustment account, the fair value option, fair value book value, fair value bond, fair value basis, fair value balance sheet, fair value basis of accounting, fair value bitcoin, fair value baba stock, fair value banking book, b fair value principle, brk.b fair value, bbd.b fair value, 83(b) fair market value, fair value calculator, fair value car, fair value calculation formula, fair value car price, fair value cost, fair value cost approach, fair value changes are not recognized in the accounting, fair value cape, c. fair market value, schedule c fair market value, 1099-c fair market value of property, fair value disclosure, fair value definition asc 820, fair value disclosure requirements, fair value debt, fair value depreciation, fair value defined, fair value discounted cash flow, d. fair market value, coverage d fair rental value, fair value estimate, fair value equation, fair value example, fair value estimate stock, fair value exit price, fair value election, fair value equity method, fair value exchange, e gazette fair value, pg&e fair value, ey fair value guide, p/e ratio fair value, e aggregate fair market value, cosa e fair value, costo storico e fair value, costo ammortizzato e fair value, fair value formula, fair value futures, fair value formula accounting, fair value futures vs futures, fair value factor, fair value framework, fair value finance, fair value for tesla stock, fair value granite falls, fair value gap, fair value gaap, fair value guide, fair value gap forex, fair value gap ict, fair value greater than book value, p&g fair value, fair value hedge, fair value hedge accounting, fair value hierarchy levels, fair value hierarchy examples, fair value hedge example, fair value hedge accounting journal entries, fair value hedge oci, fair value inn, fair value is the, fair value is the quizlet, fair value income approach, fair value ifrs, fair value is relied on, fair value implied open, fair value journal entries, fair value journal entries available-for-sale investments, fair value journal entries trading investments, fair value journal entries examples, fair value johnson & johnson, fair value jnj, fair value jobs, fair value jpm, fair value kerala, fair value kpmg, fair value lenoir nc, fair value level 1 2 3, fair value level, fair value less cost to sell, fair value level 3, fair value level 1, fair value level 2, l'oreal fair value, l fair market value, l fair value model, cos'è fair value, fair value measurement, fair value meaning, fair value method vs equity method, fair value method of accounting for investments, fair value measurement disclosure, fair value method accounting, fair value model, fair value m&a, fair value near me, fair value nio, fair value new car, fair value nav, fair value nio stock, fair value nz, fair value nedir, fair value of debt, fair value of an asset, fair value of stock calculator, fair value of a bond, fair value option asc 825, fair value of apple stock, of fair value, of fair value adjustment, of fair value measurement, of fair value determination, disadvantages of fair value accounting, advantages of fair value accounting, impact of fair value accounting on financial statement, example of fair value, fair value principle, fair value pricing, fair value principle accounting, fair value per share, fair value purchase option cmbs, fair value pwc, fair value principle market, fair value principle is applied for, s&p fair value, s&p fair value definition, s&p fair value calculation, s&p fair value rank, s&p 500 fair value, fair value p&l, fair value quizlet, fair value qualitative characteristics, fair value que es, fair value quotes, fair value questionnaire, fair value measurement questions and answers, fair market value quezon city, fair market value quizlet, 1099 q fair market value, fair value reporting, fair value reporting standards, fair value real estate, fair value rule, fair value robinhood, fair value reserve, fair value revenue recognition, fair value rule 2a-5, fair value stock, fair value stock calculator, fair value screener, fair value stock screener, fair value stock market, fair value securities, fair value sales paper, fair value stock price, s&p 500 fair value p/e, s&p futures vs fair value, fair value through net income, fair value test, fair value through oci, fair value through profit and loss, fair value tesla, fair value test accounting, fair value table, fair value transaction costs, t stock fair value, at&t fair value morningstar, t mobile fair market value, at&t fair market value, fair value uncertainty, fair value uncertainty morningstar, fair value us gaap, fair value under gaap, fair value uncertainty meaning, fair value uncertainty rating, fair value us gaap vs ifrs, fair value under fire, fair value vs carrying value, fair value vs historical cost, fair value vs equity method, fair value vs intrinsic value, fair value vs cash flow hedge, fair value vs face value, v stock fair value, market value v fair value, book value v fair value, historical cost vs fair value, face value v fair value, amortised cost vs fair value, market value v fair value rics, value in use v fair value, fair value weekly ad, fair value wikipedia, fair value willing buyer and seller, fair value warrants, fair value website, fair value write down, fair value what is, fair value with example, fair value xrp, fair value xom, fair market value iphone x, fair market value iphone xr, fair market value iphone xs max, xpeng fair value, fair market value iphone xr australia, fair market value iphone x optus, iphone x fair market value, iphone x fair market value optus, fair value yahoo finance, fair value yield curve, fair value youtube, fair value yield, fair value yuan, fair value yahoo answer, fair value of yes bank, fair value of yes bank share, fair value zone, fair value zero coupon bond, fair value znaczenie, fair value zhongwen, fair value zeitwert, fair value zinsswap, fair market value zillow, fair rental value zillow, fair value option asu 2016-01, fair value 1 2 3, fair value 13, fair value 113, fair market value 1 bedroom apartment, fair value ias 16, fair value frs 102, level 1 fair value, level 1 fair value hierarchy, level 1 fair value measurement, ifrs 1 fair value deemed cost, level 1 fair value estimate, day 1 fair value, ifrs 1 fair value, level 1 inputs fair value, fair value 2020, fair value 2019, fair value 2008, fair market value 2 bedroom apartment, fair market value 2020, fair market value 2017 hyundai elantra, fair market value 2018 chevy equinox, level 2 fair value, ifrs 2 fair value, ias 2 fair value, level 2 fair value ifrs, level 2 inputs fair value measurements, level 1 level 2 fair value, appendix to section 2 fair value measurement, hkfrs 2 fair value, fair value 3 levels, fair value 3 level hierarchy, fair value 3m, fair market value 31 jan 2018, fair value level 3 examples, fair value level 3 disclosure, fair value level 3 disclosure examples, fair value ias 39, level 3 fair value, level 3 fair value hierarchy, level 3 fair value disclosure examples, ifrs 3 fair value, ifrs 3 fair value measurement, level 3 fair value disclosure, ifrs 3 fair value inventory, aasb 3 fair value, fair market value 409a, fair value ias 40, fair market value 401k, fair value model under ias 40, fair market value under 409a, fair value according to ias 40, fair value according to ias 41, fair value 45, ifrs 4 fair value, 4-1 discussion fair value accounting, fair market value 55(2)(ac), fair market value 5498, fair market value 59-60, fair value sp 500, fair value ifrs 5, fair market value 50c, fair value of nifty 50, fair value s&p 500 calculation, ifrs 5 fair value, iii. rule 2a-5 fair value proposal, fair value asc 606, fair value psak 68, fair market value iphone 6s, fair market value iphone 6s 16gb, iphone 6 fair market value, ca17-6 ethics (fair value), fair value ifrs 7, fair value asc 718, fair market value iphone 7, fair market value iphone 7 telstra, fair market value iphone 7 australia, fair market value iphone 7 optus, fair value portfolio 7, ifrs 7 fair value hierarchy, ifrs 7 fair value disclosures, aasb 7 fair value hierarchy, ifrs 7 fair value hierarchy disclosure, iphone 7 fair market value, ifrs 7 fair value level, fair value 820, fair value asc 820 definition, fair value asc 842, fair value asc 805, fair value measurement (topic 820), fair value accounting asc 820, fair market value iphone 8 plus, iphone 8 fair market value, section 8 fair market value, note 8 fair market value, fair value ifrs 9, fair value hedge ifrs 9, fair value definition ifrs 9, fair value measurement ifrs 9, fair value accounting ifrs 9, fair value option ifrs 9 example, fair value hierarchy ifrs 9, fair value reserve ifrs 9, ifrs 9 fair value, ifrs 9 fair value through profit and loss, ifrs 9 fair value measurement, ifrs 9 fair value hierarchy, ifrs 9 fair value definition, ifrs 9 fair value hedge, aasb 9 fair value, ifrs 9 fair value through oci example, fair value about, fair value of shares, fair value of stock, fair value in accounting, fair value of debt, fair value of stock calculator, fair value of share is equal to, fair value of bond, fair value above carrying value, fair market value after death, fair market value car after accident, fair market value after, against fair value accounting, fair value as per ind as, fair value as per ind as 113, fair value as deemed cost approach, fair value as on 2001, fair value as defined in ind as 113, fair value as, fair value in stock market, fair value at initial recognition, fair value at amortised cost, fair value at acquisition date, fair value at profit or loss, fair value at cost, fair value at grant date, fair value at&t, fair value at oci, accumulated change in fair value before taxes, fair value before tax, fair value below carrying amount, below fair value, below fair value klgyo, fair market value between related parties, fair value difference between gaap and ifrs, fair value beyond meat, fair value by, fair value through other comprehensive income, fair value through profit and loss, fair value come si calcola, fair value come si pronuncia, fair value come si scrive, fair value write down, dow fair value, fair value for tesla stock, fair value for stocks, fair value for car, fair value for nio, fair value for new car, fair value for my car, fair value for used car, fair value for dummies, fair value from, fair value in stocks, fair value in real estate, fair value in accordance with asc 820, fair value in kerala, fair value in malay, fair value in tagalog, fair value in ifrs, fair value in marketing, fair value in balance sheet, fair value in futures contract, fair value in french, fair value less cost to sell, fair value less than carrying amount, fair value less than book value, fair value less cost, fair value less cost to sell and value in use, fair value less cost to sell vs nrv, fair value less cost to sell examples, fair value less carrying amount, fair value mid price template, fair value mid price, fair value minus book value, fair value minus cost to sell, fair value minus cost, fair market value minus mortgage, fair value plus or minus, fair value near me, near fair value, near fair value stocks, fair value of an asset, fair value of a bond, fair value of apple stock, fair value of financial instruments, fair value of inventory, fair value on balance sheet, fair value on robinhood, fair value on futures, fair value on investment property, fair value on acquisition, fair value on investment, fair value on loan, fair value on grant date, fair value of top glove, fair value of earn out, fair value over, advantages of fair value over historical cost, excess of fair value over cost, fair value per share, fair value per share formula, fair value per share calculator, fair value per are, fair value per are(rs.), fair value per are rs means, fair value per stock, fair value per unit, fair value plus transaction costs, fair value plus, fair value plus перевод, fair value post money valuation, fair value adjustment post acquisition, fair value pre market, fair market value pre ipo, pre fair value nav, pre fair value, fair value.pro, fair market value macbook pro 2015, fair market value macbook pro 2017, fair market value ipad pro, fair value greater than carrying amount, fair value through oci, fair value through net income, fair value through profit and loss journal entries, fair value through profit and loss tax treatment, fair value through profit and loss example, fair value through profit and loss ifrs 9, fair value through profit or loss (fvtpl), fair value to profit and loss, fair value to oci, fair value to other comprehensive income, fair value to equity, fair value to, fair value under gaap, fair value under fire, fair value under ifrs, fair value under aasb 116, fair value under asc 820, fair value under ibc, fair value under ind as, fair value under frs 102, fair value step up, fair value write up, fair value roll up, fair value of asset given up, fair market value step up, fair market value startup, inventory fair value step up amortization, fair market value step-up basis, fair value versus fair market value, fair value versus book value, fair value vs market value, fair value vs book value, fair value vs historical cost, fair value vs equity method, fair value vs intrinsic value, fair value vs cash flow hedge, fair value vs carrying value, fair value vs face value, fair value with example, fair value with futures, fair value with, fair value of indian stocks, impacts of fair value within the professional field, fair value through oci without recycling, fair value net worth