Fair value refers to the actual value of an asset – a product,stock, or security – that is agreed upon by both the seller and the buyer. Fair value is applicable to a product that is sold or traded in the market where it belongs or under normal conditions – and not to one that ...
Striving to instill equity in assessment and integrity invites the risk of perceived unfairness. Resources or flexible assessments offered to one student but not another could be viewed as favoritism or unfairness. College students place high value on fair treatment in the classroom; it is one of ...
According to the international framework, the financial statements use different valuation bases: the historical cost, the current cost, the realizable (settlement) value, the present value (the present value of cash flows). The choice of the valuation basis and the capital maintenance concept will...
Fair Value vs. Carrying Value vs. Market Value Fair value is the price that both buyers and sellers agree on. To calculate the fair value, one needs to consider future growth potential, risk factors, etc. Carrying or thebook valueis the value of an asset, as is shown in the balance sh...
T Linsmeir and K Petroni (2002): “The reliability of fair value VS. Historical cost information: Evidence closed-end mutual funds”, manuscript - CarrollCarroll,Linsmeir,k Petroni.The Reliability of Fair Value vs. Historical CostInformation:Evidence Closed-End Mutual Funds. Journal of ...
Whenthefairvalue of unlisted equity securities cannot be reliably measured because (a) the variability in the range of reasonablefair valueestimatesissignificant for that investment or (b) the probabilities of the various estimates within the range cannot be reasonably assessed and used in estimatingfa...
摘要: This paper examines whether the intent-based fair value disclosures by security type under SFAS No. 115 explain the value of bank equity. Focusing on available-DOI: 10.1177/0148558X9901400311 被引量: 112 年份: 1999 收藏 引用 批量引用 报错 分享 全部来源 免费下载 求助全文 ResearchGate ...
Market value:Pure market value is the value an asset holds on any given day in the open market. Securities trading on open market exchanges have a daily market value that is easy to identify. Market value can usually be attained by an actively quoted market which is influenced by the daily...
The paper investigates the securities investment and the capital structures of Chinese listed companies during 2004—2011.We find that the size of financial assets has been increased significantly under the fair value accounting because of the value - relevance principle as well as the timing recogniti...
which takes the cost of the asset and subtracts its depreciation over time. The fair value of an asset is usually determined by the market and agreed upon by a willing buyer and seller, and it can fluctuate often. In other words, the carrying value generally reflectsequity, while ...