Question: 16. Using EY's Financial Reporting Developments publication, Fair Value Measurement, look for the discussion of transportation costs, in the context of applying the exit price

16. Using EY's Financial Reporting Developments publication, Fair Value Measurement, look for the discussion of transportation costs, in the context of applying the "exit price notion" to fair value measurements. If a commodity must be shipped in order to be sold in its principal market, should those shipping costs be considered in measuring the asset' fair value? Explain

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