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Erschienen in:
2020 | OriginalPaper | Buchkapitel
1. Overview
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Abstract
In this chapter, we introduce the concept of valuation. We discuss different measures of current value required in accounting. These are—fair value, value in use and recoverable amount. We briefly survey the different situations where IFRS requires or allows measuring a current value. These include: PPE under the revaluation model, investment properties under the fair value model, many categories of financial instruments, purchase price allocation in a takeover, and recording asset impairments.