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ASC 820 Valuations To Defines Fair Value

ASC 820 Valuations To Defines Fair Value

Submitted by • July 12, 2016 www.veristrat.com

ASC 820 Valuations defines fair value on the basis of an "exit price" notion and uses a "fair value hierarchy," which results in a market-based rather than entity-specific measurement. This technique defines fair value, explicitly requires a market-based price where available rather than an entity-specific price.

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Voted by DeepakSingh1

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