Which of the Following Is Not a Valuation Technique Prescribed

question 26

Multiple Choice

Which of the following is not a valuation technique prescribed by IFRS 13?

• A) the fair value approach;
• B) the income approach;
• C) the cost approach;
• D) the market approach.

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Definitions:

Financial Risks

The possibility of losing money on investments or business operations due to various factors like market changes or insolvency.

Material Risks

Risks that are substantial enough to influence the decision-making of a company or its stakeholders.

Start-Up Process Model

A framework outlining the steps and stages involved in launching a new business venture, from idea conception to market entry.

Implementation

The execution of a plan, idea, or policy to ensure that its intended effects are fully realized in practice.