Method of measuring all financial instruments at full fair value. According to this standard, only financial instruments that are not held to maturity are recognized at fair value. Bank loans are measured at market prices (whether such prices are available each time?). This standard has not yet been recommended by the Accounting Task Force. – See audit, valuation, fair value, inventory value, securities holdings, fair value.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/