определение справедливой стоимости(основой для определения справедливой стоимости являются = fair value measurement is predicated on. Measuring fair value. A fair value measurement is predicated on the assumption that the asset or liability is exchanged or settled in an orderly market transaction. Alexander Demidov)
уровни иерархии оценки справедливой стоимости(Level 1 Inputs: quoted (unadjusted) prices in active markets for identical assets or liabilities that the entity can assess at the measurement date. Level 2 Inputs: other than quoted prices (included within Level 1) that are observable for the asset or liability, either directly or indirectly. Level 3 Inputs: unobservable inputs for the asset or liability. Alexander Demidov)