Financial Accounting and Reporting

Fair Value Framework F03-16b

When is a gain or loss recognized in earnings at initial recognition of the asset or liability?

DETAIL

Fair Value Framework F03-15b

When might the transaction price not be considered fair value?

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Fair Value Framework F03-14b

What is the exit price of an asset or a liability?

DETAIL

Fair Value Framework F03-13b

What is the entry price when an asset is acquired or a liability assumed?

DETAIL

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