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13605


Fair value less costs to sell


IAS 36-pr25
What is the best evidence of fair value less costs to sell?
(1) - (2)

(1) price in a binding sale agreement,
where the agreement is an arm's length transaction.

(2) incremental costs
for the disposal of asset

IAS 36-pr26
If (1) is not available, use (1a)
(1a) market price of asset
 

   
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