In cases where the fair value of the services and noncash assets cannot be reliably measured, the shares issued should be recorded at the amortized cost of the noncash assets.

Question

Quizplus · Accepted Answer

When the fair value of the services or noncash assets cannot be reliably measured, the shares issued should be recorded at the fair value of the equity instruments issued, not the amortized cost of the noncash assets.

In Cases Where the Fair Value of the Services and Noncash