VALUATION TECHNIQUES USED IN FAIR VALUE MEASUREMENT
Valuation of assets and liabilities involves significant judgements and estimates, especially when fair value measurement is required. Currently, IFRS 13 Fair Value Measurement offers a single and more comprehensive source of guidance that is applied to almost all fair value estimates. When measuri...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universităţii "Constantin Brâncoveanu"
2013-12-01
|
| Series: | Strategii Manageriale |
| Subjects: | |
| Online Access: | http://www.strategiimanageriale.ro/papers/130512.pdf |