أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Financial statements calculated based on a carrying cost except PPE according to IAS must do test impairment annually , also make evaluation for outstanding foreign currencies .... etc
No, Financial Statement report the Balance sheet value of company, company Fair Market Value is value prevail in market so it depend upon demand and supply and company performance based.