The article discusses valuation and its importance, fair value, the need to value assets and liabilities at fair value, the primary market and the market of interest in determining fair value, specific factors for fair value valuation, valuation methods used, the fair value hierarchy of source data divided into three levels, and the importance of a fair reflection of the financial position of an enterprise in decision-making by investors and managers.

Valuation, assets, liabilities, fair value, market

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