lh Based on the four {4] procedures stated in IFRSIMFRS 13 Fair Value Measurement discuss how the directors of Dressv}; Bhd would measure the fair value of the land and factor}? as of 31 December 201?. (CTPS 1 F'roh1emtr Issue Identication} Determine the fair value of the land and factory as at 31 December 201?. Determine the principal market and the most advantageous market for the special machines. Price in which market that shall be referred to in determining the fair value of the special machines. Justify your answer. (CTPS 4 8.: 5 Evaluatiqu'Selection 81 decision making) Do "you agree with the hoard of directors' view that both transaction and transportation costs should be deducted from the price of the assets to determine the fair value? Justify your answer. (CIPS 3 lConceptualization and Generation of Solution] Determine the fair value of the special machines as at 31 December 2017'. Estimate the value of Shinuing Shoe Sdn Bhd at the end of 201'? using net asset valuation method. (CTPS 2 Problem Analysis) Discuss other valuation methods that could he used to estimate the value of Shinning Shoe Sdn Bhd