أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Step1
Identify the balance or transaction that may or maybe measured or disclosed at fair value and when such measurement (disclosure) is necessary.
Step2
Determination of fair value upon initial recognition.
Step3
Determine if the subsequent measurement of the account balance is at fair value and/or if fair value disclosures are required.
