Taxing GAAP and IFRS
4.4Definitions Required for an Understanding of Accounting Aspects Together with a Discussion of their “Meaning”
4.4.1Fair value
Fair value is defined in paragraph 11 of IAS 32 as:
“the amount...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.