A Fair Value Measure Under IFRS 13 Is Based on Which

question 6

Multiple Choice

A fair value measure under IFRS 13 is based on which view of fair value?

• A) market participant view
• B) shareholder view
• C) fair value view
• D) unbiased view

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Definitions:

Sole Proprietorships

A business owned and operated by a single individual, where there is no legal distinction between the owner and the business entity.