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Definition of fair value (paras. BC27-BC45) |
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The asset or liability (paras. BC46-BC47) |
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The transaction (paras. BC48-BC54) |
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Market participants (paras. BC55-BC59) |
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The price (paras. BC60-BC62) |
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Application to non‑financial assets (paras. BC63-BC79) |
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Application to liabilities (paras. BC80-BCZ103) |
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Application to an entity’s own equity instruments (paras. BC104-BC107) |
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Application to financial assets and financial liabilities with offsetting positions in market risks or counterparty credit risk (paras. BC108-BC131) |
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Fair value at initial recognition (paras. BC132-BC138) |
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Short-term receivables and payables (para. BC138A) |
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Valuation techniques (paras. BC139-BC148) |
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Inputs to valuation techniques (paras. BC149-BC165) |
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Fair value hierarchy (paras. BC166-BC182) |
