alleryStart learning →A company plans to hold a bond until maturity. How does its intention affect fair value under Ind AS 113?
AIt raises the fair value
BIt lowers the fair value
CIt moves it to Level 3
DIt is not relevant
Answer & Solution
Correct answer: D. It is not relevant
Fair value uses market participant assumptions, so the holder's own plan to hold or settle does not change the measurement.
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