What is القيمة العادلة?
In this glossary, القيمة العادلة refers to: The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, as defined by IFRS 13 and US GAAP.
How is القيمة العادلة used in finance?
In finance communication, this term appears in contexts such as: "تتطلب المعيار IFRS 13 الإفصاح عن جميع الأصول والالتزامات المقاسة بالقيمة العادلة مع الإشارة إلى تسلسل المدخلات المعني."
Why does القيمة العادلة matter in finance?
القيمة العادلة matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.
Who uses القيمة العادلة?
القيمة العادلة is mainly used by Financial Analysts, Bankers, and Traders.
What category does القيمة العادلة belong to?
In this glossary, القيمة العادلة is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.
Where does this definition come from?
This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.