UK VPGA 4 Valuation of local authority assets for accounting purposes
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Fair value (the definition adopted by the International Accounting Standards Board (ISAB)) in IFRS 13 Fair Value Measurement 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’. The IFRS 13 definition of fair value is...Explore the subscription options here to get full access to isurv, including downloads.
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