IFRS 13 Defines Fair Value Measurement As

IFRS 13 defines fair value measurement as:

A) the price that would be received to buy an asset or received to transfer a liability in an orderly transaction between market participants at the due date.
B) the price that would be paid to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the due date.
C) 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.
D) the price that would be estimated to sell an asset or to transfer a liability in an orderly transaction between market participants at the measurement date.