The date at which the value of an asset/ a liability (or broadly, an item) is determined taking into consideration...

The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...

The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...