【单选题】Fair value is defined in IFRS 13. Which of the following options best describes fair value?
A.
The value which a company places on its assets and liabilities
B.
The market price at which an asset or liability should be offered for sale
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 carrying values of a company's assets and liabilities