1 حسابداری و مالی:: استانداردهای بینالمللی ارزشگذاری
The IASC considered the market value guidance issued by the International Valuation Standards Committee (IVS) in developing IAS 40. The valuation methods recognised by IVS include the following: The concept of fair value under IFRS is similar to the concept of market value as defined by the International Valuation Standard Committee (IVS).
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