Epstein File EFTA01367101: Asset and Construction (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01367101: Asset and Construction (DS10)

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Amendment #4 document (page 672 of 868) containing accounting standards and definitions regarding fair value measurement of financial instruments and assets. The document discusses purchase price, construction costs, and fair value calculations for acquiring assets, with no specific transaction details provided in the excerpts.

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🔑 Evidence Keywords

asset construction

📋 Key Excerpts4

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Excerpt 1

Amendment #4 Page 672 of 868 Table of Contents (iv) Fair value of financial instruments- The fair value is the price that would be received to sell an **asset**

Excerpt 2

or paid to transfer a liability in an orderly transaction between market participants at the measurement date The fair value of an **asset** or liability

Excerpt 3

The purchase price or construction cost is the total amount paid and the fair value of any other consideration given to acquire the **asset**.