CERTYNEX IFRS ACADEMY

A liability of the entity carries a restriction that prevents its transfer to a third party. How is this restriction treated in the fair value measurement?

It prohibits measuring the liability at fair value.

It calls for no separate input: its effect is already included in the other inputs.

It requires measuring the liability at the settlement value with the counterparty, since transfer to a third party is impossible.

It calls for an additional discount, separate from the other inputs.