Examlex
The measurement of fair value is determined in accordance with AASB 13 Fair Value Measurement. AASB 13 defines fair value as one that has all of the following conditions:
Indebtedness
The condition of owing money or being under financial obligation to others, which could include loans or issued bonds.
Profitability
A measure of how efficiently a company or business generates profit in relation to its revenue.
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