In accounting, fair value is a rational and unbiased estimate of the potential market price of a good, service, or asset. The derivation takes into account...

The fair market value of property is the price at which it would change hands between a willing and informed buyer and seller. The term is used throughout...

Mark-to-market (MTM or M2M) or fair value accounting is accounting for the "fair value" of an asset or liability based on the current market price, or...

Accounting Standards 157: Fair Value Measurements), which "defines fair value, establishes a framework for measuring fair value in generally accepted accounting...

accepted accounting definition of fair value, methods for measuring fair value, and to expand disclosures about fair value measurements in financial statements...

impairment loss is determined by subtracting the asset's fair value from the asset's book/carrying value. Trademarks and goodwill are examples of intangible...

exchange derivative). This is done using either the cash flow hedge or the fair value method. The accounting rules for this are addressed by both the International...

Market value is often used interchangeably with open market value, fair value or fair market value, although these terms have distinct definitions in different...

The role of fair value accounting in the subprime mortgage crisis of 2008 is controversial. Fair value accounting was issued as US accounting standard...

"intrinsic value" method and the "fair-value" method. Only the fair-value method is permissible under U.S. GAAP and IFRS. The intrinsic value method, associated...

press. Prior Day Closing + (Futures Value - Fair Value)= Implied Open Examples: Prior 10,000. Future Value +7. Fair Value +5. So, 10,000 + (7 - 5) = 10,002...

eventual goal of reporting all financial instruments at fair value, with all changes in fair value reported in net income (FASB) or profit and loss (IASB)...

market value, fair value, and intrinsic value. The meanings of these terms differ. For instance, when an analyst believes a stock's intrinsic value is greater...

same concept: first, an actual reduction in the fair value of an asset, such as the decrease in value of factory equipment each year as it is used and...

Disclosure of fair value is not required if the carrying amount of a financial instrument is a reasonable approximation of fair value or if the fair value cannot...

intrinsic value method, or the fair market value method. The intrinsic value method is calculated as follows: Equity Value = Market capitalization + Amount...

become obscured behind a label. He also expressed concerns about the fair value emphasis of IFRS and the influence of accountants from non-common-law...

profit and loss account. There are two types of hedge recognized. For a fair value hedge, the offset is achieved either by marking-to-market an asset or...

impairment must be recorded to bring it down to its fair market value. However, an increase in the fair market value would not be accounted for in the financial...

expense is at the fair value of the options. This is not true. The expense is indeed based on the fair value of the options but that fair value measure does...

sale" and are measured at fair value through profit or loss by designation. For financial assets to be measured at fair value through profit or loss by...

changes in fair value recorded in an equity reserve Fair Value Through Profit & Loss (FVTP&L), measured at fair value with changes in fair value recorded...

most accounting standards is towards more timely reflection of the fair or market value of some assets and liabilities, although the historical cost principle...

classification for equity securities if the fair value of these securities can be readily determined. Changes in the fair value of equity investments in unconsolidated...

that new investors receive a fair proportion of the fund and redeeming investors receive a fair proportion of the fund's value in cash. For example, if a...

loss on a financial asset or financial liability that is measured at fair value shall be recognised in profit or loss ..." while the IASB defined IFRS...

of a product from a second country into a third country at less than fair value. If a company exports a product at a price that is lower than the price...

convergence trading: using quantitative models to exploit deviations from fair value in the relationships between liquid securities across nations, and between...

synthetic index value using the relevant index methodology, and then apply an interest rate and dividend adjustment to calculate the "fair value" of the stock...

sell-off can cause the price to drop significantly until it is closer to its fair value, which in some cases could be zero. The last "fools" to purchase in on...