- Fair Value Accounting
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Lexikon der Economics. 2013.
Fair Value Accounting
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fair value accounting — UK US noun [U] ► CURRENT VALUE ACCOUNTING(Cf. ↑current value accounting) … Financial and business terms
Fair value — (beizulegender Zeitwert oder auch „fairer Wert“) ist ein Begriff für den Wertansatz aus der angloamerikanischen Rechnungslegung. Laut IFRS und US GAAP ist der Fair Value derjenige Betrag, zu dem ein Vermögenswert zwischen sachverständigen,… … Deutsch Wikipedia
Fair Value — Der Fair Value (engl. „üblicher Marktpreis“, deutscher Fachbegriff: beizulegender Zeitwert) ist im angelsächsischen Rechnungswesen (IFRS und US GAAP) der Betrag, zu dem zwischen sachverständigen, vertragswilligen und voneinander unabhängigen… … Deutsch Wikipedia
Fair value — Fair value, also called fair price, is a concept used in finance and economics, defined as a rational and unbiased estimate of the potential market price of a good, service, or asset, taking into account such factors as: * relative scarcity *… … Wikipedia
fair value — fair market value The amount of money for which it is assumed an asset or liability could be exchanged in an arm s length transaction between informed and willing parties. The concept is essential in acquisition accounting and is covered in… … Accounting dictionary
fair value method of accounting — Fair value method. Valuation of assets at present value, meaning same as actual value or market value. Kerr v. Klinchfield Coal Corp., 169 Va. 149, 192 S.E. 741, 744. See also accounting … Black's law dictionary
fair value method of accounting — Fair value method. Valuation of assets at present value, meaning same as actual value or market value. Kerr v. Klinchfield Coal Corp., 169 Va. 149, 192 S.E. 741, 744. See also accounting … Black's law dictionary
current value accounting — ➔ accounting * * * current value accounting UK US noun [U] (also current cost accounting, also fair value accounting) ► ACCOUNTING a method of accounting based on the cost of replacing assets at the prices that would be paid now, rather than at… … Financial and business terms
fair value — An accounting term defined by FASB. The amount at which an asset could be bought or sold in a current transaction between willing parties, that is, other than in a forced or liquidation sale. Quoted market prices in active markets are the best… … Financial and business terms
fair value hedge — A type of hedge defined by FAS 133. An entity may designate a derivative instrument as hedging the exposure to changes in the fair value of an asset or a liability, or a portion of an asset or a liability. Certain requirements must be met to… … Financial and business terms
