Fair Value Measurement under IFRS 13: A Faithful Representation of Real-World Economic Phenomena?

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Palea Vera ; Maino Renato (2012)

In this paper, we discuss IFRS 13 with regard to private equity valuation We raise issues on the fair value definition as an exit price and question the reliability of valuation techniques which are categorized into Level 2 fair value hierarchy. Our paper questions whet... View more
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