Assertion: asset's price | /r/CapableOf | pay to transfer liability
Facets:
Source sentences:
text: Topic 820 (Fair Value Measurement), which now defines fair value as "The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
text: It defines fair value as "the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price).