Page 194 - Financial Accounting 1 ITC Preparation June 2018
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ITC EXAM PREP – JUNE 2018
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
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