Fair value (IFRS13)

Fair Value (International Financial Reporting Standards-13) IFRS 13 defines fair value as:

"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".

Value Terms

Definitions of Value Concepts of Plant and Machinery

Replacement Value

Definitions of Value Concepts of Plant and Machinery

Market Value

Definitions of Value Concepts of Plant and Machinery

Equitable Value