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Hello,
I just wanted to know in which situations we use the highest/best use perspective versus situations where we would use the principal/most advantageous use perspective?
Thanks,
AlexThe main point is that, whatever the asset, you are looking at the highest possible price.
Principal market only applies if you are talking about a bunch of identical assets (a big inventory of sausages).
But fair value questions are mainly concerned with non-current assets as opposed to inventory
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