What is Valor Justo?
In this glossary, Valor Justo 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 Valor Justo used in finance?
In finance communication, this term appears in contexts such as: "A IFRS 13 exige a divulgação de todos os ativos e passivos mensurados pelo valor justo com referência à hierarquia dos inputs."
Why does Valor Justo matter in finance?
Valor Justo 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 Valor Justo?
Valor Justo is mainly used by Financial Analysts, Bankers, and Traders.
What category does Valor Justo belong to?
In this glossary, Valor Justo 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.