Fair value of an investment propertyFair value of a cash-settled share-based payment liability“M´Ç²Ô±ð³Ù²¹°ù²â amount subject to measurement uncertainty?â€�ïƒ�ïƒ�“O³Ü³Ù±è³Ü³Ù of a measurement technique used in applying the accounting policy?â€�ïƒ�ïƒ�â€Áè±ð±ç³Ü¾±°ù±ð²õ use of judgements and assumptions?â€�ïƒ�ïƒ�Accounting estimateExamples of changes in accounting estimatesChange in valuation technique from income approach to market approachChange in input â€�i.e. expected volatility of share priceChange in accounting policy?ïƒ�Measure investment property at fair valueïƒ�Measure liability at fair value