IFRS 13Chapter 12Lesson 1
Markets that freeze: decreased activity and non-orderly transactions
Step 1 of 5Learning objectives
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When volume or activity decreases significantly, observed prices may become less reliable and call for techniques or weighting; a non-orderly transaction receives a reduced weight in the measurement.
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Learning objectives
- Assess whether volume or activity has decreased significantly and the consequences for observed prices.
- Assess whether a transaction is orderly and the weight to give to its price.