What is Juste Valeur?
In this glossary, Juste Valeur 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 Juste Valeur used in finance?
In finance communication, this term appears in contexts such as: "La norme IFRS 13 exige que tous les actifs et passifs évalués à la juste valeur soient présentés avec la hiérarchie des données utilisée."
Why does Juste Valeur matter in finance?
Juste Valeur 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 Juste Valeur?
Juste Valeur is mainly used by Financial Analysts, Bankers, and Traders.
What category does Juste Valeur belong to?
In this glossary, Juste Valeur 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.