fair value

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See: cost, expense
References in periodicals archive ?
ASU 201 1-04 clarifies that "highest and best use" is relevant only to nonfinancial assets such as software and should be applied only when measuring the fair value of nonfinancial assets.
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.
Knowing that GIKs should be recognized at fair value is just the beginning of the process.
The disclosures that a reporting entity must make with regard to its fair value measurements.
SFAS 157 enhances guidance on how to measure assets and liabilities at fair value and consolidates fair value measurement into one accounting standard.
We also support fair value accounting for assets and liabilities used in the business of short-term trading for profit, such as the trading account for banks.
Fair value disclosure is a topical area this year given that the implementation of new fair value accounting standards has coincided with sharp declines in values of subprime and related debt instruments.
Zyla spends whole chapters discussing the different fair value measurement approaches, including cost, market, income, and more advanced valuation methods.
There are limited exceptions to the fair value measurement principle, including measurements for deferred tax assets and liabilities, income tax uncertainties, tax carryforwards, employee benefits, indemnification assets, reacquired rights, share- based payment awards, and assets held for sale.
The use of specialists in fair value measurements; and
Companies and their auditors must consider whether the use of fair value option accounting reflects a "substance over form" decision by management rather than an effort to gain an accounting result.