UK VPGA 1 Valuation for financial reporting: general matters
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While the UK GAAP and IFRS definitions of fair value differ in detail, in the majority of cases the figure to be reported will be the same. 1 Under UK GAAP, FRS 102 defines fair value as ‘the amount for which an asset could be exchanged, a liability settled, or an equity instrument...Explore the subscription options here to get full access to isurv, including downloads.
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