Skip to main content
IFRS Academy

CERTYNEX IFRS ACADEMY

Search the Academy

Home
My learning path
Exercises & quizzes
Cases
Workpapers
Exams
My progress

JudgmentExpertPublished

Question · Premiums and discounts

Orvane holds a quoted interest whose size is several times the daily trading volume. To measure it, its valuer proposes two adjustments to the quoted price: (1) an 8% discount to reflect the size of the position; (2) a 4% discount because the asset being measured is less well located than the comparable used. Write a reasoned analysis of each adjustment.

Your answer

Judgment question: compare your answer with the criteria and the model explanation.

← Back to the concept