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~accessRights:"free"
~isPartOf:"Etudes et Dossiers , No. 351(2009)"
~subject:"International Financial Reporting Standards"
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International Financial Reporting Standards
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Etudes et Dossiers , No. 351(2009)
Geneva Association - Working Papers Series
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Etudes et Dossiers, No. 351(2009)
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Current Issues in Financial Reporting – Life Insurance
Dean, James
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International Association for the Study of Insurance …
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2009
The objective of fair value is to arrive at the price at which an orderly transaction would take place between market participants at the measurement date...
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