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The fair value of any noncontrolling interest in the acquiree held by the acquirer immediately preceding the acquisition date.
The FASB recently issued a proposed standard on fair value measurements that provides a general framework for valuing assets and liabilities that are currently measured or disclosed at fair value.
In classical statistics, the value of the measurand is assumed to be an unknown constant, often called the true value, and each result of measurement is regarded as a realization of a random variable with a sampling distribution.
At the other end of the business spectrum, there is at least one entertainment company that has assigned no value to the multi-release recording contract of an artist whose last release sold more than 25 million units worldwide.
The gifts were not listed in the AA in terms of percentages of MIL interests, but defined in terms of dollar amounts of MILs net fair market value (FMV).
Businesses frequently will talk about their "value propositions," but as recently reported in Harvard Business Review, there seems to be little agreement as to what constitutes a value proposition, and more importantly what makes one persuasive enough to resonate with a customer.
Insurers can fail to maximize their value in two ways: by taking too little risk, and thus generating too little income relative to their capital; or, by taking too much risk, boosting income but making future profits more vulnerable to interruptions from extreme losses.
The net asset approach bases the value of the metalcasting facility on the value of its tangible assets minus its liabilities (net assets).
Determining fair value requires managers to exercise judgment.
But second (and perhaps more important) many customers who claim "your price is too high" are simply saying "I don't see the value of the bundle of attributes you are offering me justifies your price.