CERTYNEX IFRS ACADEMY

To prepare the fair value measurement of a warehouse, an analyst looks for the overall approach to which IFRS 13 refers. What does this approach cover?

The item measured, the valuation premise based on highest and best use, the principal or most advantageous market, then techniques suited to the data.

The use the entity intends for the warehouse, then the discounting of the cash flows it expects from it under its own management assumptions.

Only the quoted price of the warehouse; without a quoted price, the fair value measurement cannot be performed.

The price paid on acquisition of the warehouse, adjusted for the inflation observed since that date.