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| remeasurement at fair value (The issue is whether the gain or loss related to the remeasurement at fair value of the retained interest in the former subsidiary should be recognised: (a) in full Alexander Demidov) | |||
mark to market valuation (1. A measure of the fair value of accounts that can change over time, such as assets and liabilities. Mark to market aims to provide a realistic appraisal of an institution's or company's current financial situation. Read more:  investopedia.com Alexander Matytsin) | |||
| переоценка по справедливой стоимости: 1 phrase in 1 subject |
| Economy | 1 |