measurement basis
Defined in Article 1, Commission Delegated Regulation (EU) 2023/1616
Definitions over time (1)
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29/08/2023 – today applies on 09/11/2026 Article 1, Commission Delegated Regulation (EU) 2023/1616 Scope: Whole act
For the purposes of this Regulation, the following definitions apply:
‘measurement basis’ means the approach for determining the monetary amounts at which assets or liabilities are presented by the valuer;