fair value

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See: cost, expense
References in periodicals archive ?
This article will show that it would be suboptimal for a seller to accept a DLOM under the fair value conditions set out in Accounting Standards Codification (ASC) Topic 820, "Fair Value Measurement.
The transition to fair value from historical cost it represents a choice with major implications in accounting, thus being a difficult process that must be redefined according to current national and global economic tendencies.
The ED suggests that fair value could be measured using either: 1) a market approach; 2) a cost approach; or 3) an income approach.
MSCI will provide fair value adjusted index data for the main indexes across the MSCI ACWI, MSCI Developed Markets and MSCI Emerging Markets Index families.
Zack delivers a primer on determining fair value before taking the reader on a tour through the financial statements.
Under a fair value hedge, the gain/loss in re-measuring the hedging instrument is recognised in profit and loss, along with the gain or loss on the hedged item.
GAAP perspective, ASU 201 I-04 is the result of continued developments in guidance on fair value measurements.
2009) claim that financial reporting based on fair value is just a messenger, who transmits information on what has actually happened and that critics had confused the cause and the consequence.
Accounting guidance establishes a fair value hierarchy, a summary for which follows.
Currently, only real estate funds that have attributes of an investment company are required to report their investments in real estate at fair value.
To determine the fair value of the net assets of the reporting unit, traditional income or market-based valuation methods are utilized, depending on the specific facts and circumstances of the entity being valued.