Page 196 - 5.1 (b) i. Finac1 ITC Summarised Notes
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ITC EXAM PREP
Definition
• The price (IFRS 13.24-26)
• would be received to sell or settle an asset / liability
• in orderly transaction (IFRS13.15-21)
• between market participants (IFRS13.22-23)
• at measurement date
196
