What are the basis of determining the fair value of financial assets in accordance with the international standards?

Determine Almagodat or liabilities subject to measurement (the unit of account for assets, 

  Determine the appropriate measure of the value of the measure 

Identify the most positive market 

The use of a method or methods of evaluation appropriate: 

• the way the market 

• method of income

That the best measure of fair value comes from the displayed price in an active market, and is considered a financial instrument quoted in an active market if quoted prices are readily available and regularly .In If you do not determine the price of another treatment of the financial instrument in the market on the basis of purely commercial expressive treatment for an enterprise should adjust the price to reflect the fair value. . Take into account that it uses to measure the fair value of two prices, the first is the price of supply and is used to measure the fair value of the asset is retained or commitment that will be released, and the second is the asking price and is used to measure the fair value of the asset, which will be the obligation to buy or retained. . In the case of the announcement of the rate (rather than price) in an active market, an entity uses this rate as a data evaluation method to determine the fair value. . If the financial instrument reflects the portfolio of a range of financial instruments, and has a special price offerer market active, use this price for measuring fair value, but if the offer price advertised does not belong to the portfolio overall tools, but respect its constituent parts, it is determining the fair value of portfolio as a whole on the basis of market prices for each part of the portfolio  In the absence of an active market for a financial asset to be its fair value measurement established resort to the use of valuation techniques to measure fair value: according to the following: . Prices available in the market at the dates of previous modified core events that have occurred related to the period between the date previously approved as a basis for evaluation and between the valuation date. . Reference to the market value of a financial instrument other substantially similar to the subject of the evaluation tool. 3 to rely on discounted cash flows expected from the tool Multi Altakiam.idmerdan Mardan . Valuation techniques and assumptions used in the financial markets to determine the fair value . Different models to evaluate the options. Menna year  In this case, you must take into account the following principles: . Should adopt these methods on the latest market transactions, and on a purely commercial basis, so that the evaluation method takes advantage of market data to the maximum extent possible, and rely as little as possible on the entity's own data. . It is expected that up valuation method to estimate a realistic fair value if reasonably reflects the expected pricing of the market for a financial instrument will replace the measurement, in addition to its reliance on market data and metrics, including the risk factors associated with the financial instrument. . An enterprise should periodically examine the method of evaluation and determine the effectiveness of using quoted prices in any market significantly for financial assets or based on any available market data significantly . The facility can be used for the purchase price or the initial construction of the asset as a basis for estimating the fair value - especially if it is a financial instrument representing a debt instrument as a loan, for example - and that by comparing the market conditions existing at the date of purchase or establishment and the current market conditions or interest rates incurred by the facility currently or by others for similar debt instruments and taking into account any changes. . When applying established for style analysis discounted cash flow to estimate the fair value, an entity uses one or more discount rates equal to the rates of return prevailing financial instruments, which have essentially the same conditions and characteristics such as the credit quality of financial instrument, the remaining period during which determine the interest rate contractual , the remaining term to pay off the original amount