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Fair value

In accounting, fair value is a rational and unbiased estimate of the potential market price of a good, service, or asset. The derivation takes into account such objective factors as the costs associated with production or replacement, market conditions and matters of supply and demand. Subjective factors may also be considered such as the risk…

Economy, Measurement, Standards & Products

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Overview

Economic understanding

Accounting

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Map overview Semantic statistics

Fair value

Nodes31
Edges30
Triples82
Avg. degree1.94
Density0.064516
Components1

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Fair value

Top relations

related to International standards (IFRS) · 22
Fair value → Accounting, An, As, ASC, CVA, Depending, DVA, Fair Value Measurement, For, IAS, If, IFRS, International Accounting Standards Board, It, January, May, The, Under IFRS, US GAAP, While ASC
measured by · 19
Fair value → Absence, Along, ASC, Board, Fair Value Measurement, Fair Value Measurements, FAS, FASB, FASB Accounting Standards Codification, Financial Accounting Standards No, However, In, On, September, Statement, The, The Financial Accounting Standards, This, Topic
related to Accounting · 19
Fair value → ABC, ABC Corporation, ABC's, An, ASC, Determining, Even, Fair, FAS, If, If XYZ, IFRS, In, International Financial Reporting Standards, The, This, Under US GAAP, XYZ, XYZ's
related to Market price · 5
Fair value → Behavioral, However, Rational, The, There
is a · 4
Fair value → equilibrium price for a futures contract, most relevant measure for financial instruments, price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, rational and unbiased estimate of the potential market price of a good
related to Market value · 3
Fair value → International Valuation Standards, IVS, The
see also · 1
Fair value → Deprival

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Important terminology

value fair market accounting asset price cost ifrs financial would liability measurement balance sheet may 820 standards see fasb estimate

Entity relationships Subject–Predicate–Object triples

SubjectPredicateObjectConfidenceSrc
Fair valueis arational and unbiased estimate of the potential market price of a good0.90text
Fair valueis aprice that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date0.90text
Fair valueis aequilibrium price for a futures contract0.90text
Fair valueis amost relevant measure for financial instruments0.90text
the risk characteristicsinstance ofSubjective factors may also be considered0.80text
the cost ofinstance ofSubjective factors may also be considered0.80text
return on capitalinstance ofSubjective factors may also be considered0.80text
and individually perceived utilityinstance ofSubjective factors may also be considered0.80text
a securityinstance ofthe fair value of the asset is not recognized.Determining fair value for an item traded on an active market0.80text
designersinstance ofservices0.80text
and all other costs associated with acquiring this type of assetinstance ofservices0.80text
the Black-Scholes-Merton or lattice models which also use level 1instance ofalthough exception include models0.80text

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