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- Fair Value
- the amount for which an asset or liability could be exchanged in an arm's length transaction between informed and willing parties, other than in a forced or liquidation sale
- Fair Value definition on BNET »
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- Why Fair Market Values Should Drive Revised Bailout Plan
- Why Fair Market Values Should Drive Revised Bailout PlanRE: Why Fair Market Values Should Drive Revised Bailout PlanFair value is good, but the liquidity yeildpremium charged to buy these assets is so high that "fair" value is debatable. It has already been demonstrated that when CDOs trade, fair market...
- Discussion threads 2008-10-03
Additional Resources
- Legislators Debate "Fair Value" Again -- But Don't Expect a Suspension of the Accounting Rule
- There's yet another hearing on "fair value" accounting today, this time in the House subcommittee on capital markets. But don't expect a suspension of the rule that requires to mark-to-market valuation of financial instruments held by financial institutions. Earlier this week, Federal Reserve chairman Ben Bernanke said...
- Blog posts 2009-03-12
- Fair Value Adjusted Indexes: Constructing Better Investor Benchmarks
- A rigorous, consistently applied, fair value model is a highly effective tool in reducing arbitrage profits and market timing, and simultaneously helps a fund complex comply with SEC guidance regarding fund pricing. Yet, despite the clear benefit to long-term shareholders of using fair value pricing, implementation faces several challenges. In...
- White papers 2003-04-01
- FASB Change Doesn't Ease the Fair Value Rule
- At the demand of Congress, the Financial Accounting Standards Board is once again modifying its accounting standard on fair value measurement -- FAS 157, for short -- in a meeting today. But FASB isn't really easing the rule, as the WSJ suggested yesterday. Instead, it's really just clarifying how...
- Blog posts 2009-04-02
- Fair Value Measurement
- The objective is to develop a Statement that will establish a framework for measuring fair value under other pronouncements that require fair value measurements, codifying the guidance for measuring fair value in those pronouncements Fair Value Statement. The Statement, which will be developed in phases, will focus on how, not...
- White papers 2003-09-03
- How Fair Is Fair Value?
- The fair value of an asset or a liability is usually defined as an estimate of the price an enterprise would have received if it had sold an asset, or paid if it had been relieved of a liability in an arm's length exchange, motivated by normal business considerations, in...
- White papers 2002-02-02
- FASB Standard Provides Enhanced Guidance for Measuring Fair Value; Board Establishes Measurement Framework and Expands Disclosures Associated With Fair Value Measurements
- NORWALK, Conn. -- The FASB today issued a standard that provides enhanced guidance for using fair value to measure assets and liabilities. The standard also responds to investors' requests for expanded information about the extent to which companies measure assets and liabilities at fair value, the information used to measure...
- Research articles 2006-09-15
- The SEC's 'Fair Value' Standard for Mutual Fund Investment in Restricted Shares and Other Illiquid Assets
- Mutual funds generally do not invest in venture capital, private equity, or restricted shares of public companies. Consequently, individuals who desire to invest in such securities are unable to do so through diversified mutual funds. This paper identify public policies and regulations that discourage mutual fund involvement in the markets...
- White papers 2000-11-01
- Fair-Value accounting - AICPA News - American Institute of Certified Public Accountants' 'Auditing Fair Value Measurements and Disclosures' tool kit - Brief Article
- The AICPA Auditing and Attest Standards Team has issued a fair-value tool kit--Auditing Fair Value Measurements and Disclosures--to support auditors. The tool kit provides nonauthoritative guidance to help auditors understand and apply auditing standards when auditing fair-value measurements and disclosures relating to business combinations, goodwill and certain impairment situations.
- Research articles 2003-03-01
- FASB Issues Proposal on Fair Value Reporting Options, Standard on Reporting of Hybrid Financial Instruments
- The Financial Accounting Standards Board has issued an exposure draft that would provide companies with the option to report selected financial assets and liabilities at fair value. Under the option, any changes in fair value would be included in earningsThe Financial Accounting Standards Board has issued an exposure draft that...
- Research articles 2006-04-01
- FASB on Fair Value, Retirement Obligations.
- FASB has published an Exposure Draft on Fair Value Measurements that seeks to establish a framework for measuring fair value that would apply broadly to financial and non-financial assets and liabilities, improving the consistency, comparability, an FASB has published an Exposure Draft on Fair Value...
- Research articles 2004-08-01
- FASB issues proposal on fair value measurements.(LOOKING INSIDE)
- In response to requests from constituents to improve the current guidance for measuring fair value, the Financial Accounting Standards Board in Norwalk has published an exposure draft, fair-value measurements. The draft seeks to establish a framew In response to requests from constituents to...
- Research articles 2004-07-05
- FASB Publishes Two Proposals: Fair Value Measurements; Accounting Guidance for Conditional Asset Retirement Obligations
- The Financial Accounting Standards Board recently published two proposals. One exposure draft, Fair Value Measurements (comments due Sept. 7), seeks to establish a framework for measuring fair value that would apply broadly to financial and nonfinancial aThe Financial Accounting Standards Board recently published two proposals. One exposure draft, Fair Value...
- Research articles 2004-08-01
- Analysis of SFAS 157, Fair Value Measurements
- Starting Point for Making Difficult Valuations Issued by FASB in 2006, SFAS 157, Fair Value Measurements, provides a comprehensive framework plus specific implementation guidance on the measurement of fair value and required disclosures. It supersedes the piecemeal guidance on fair value contained in previous standards. The 2006 standard...
- Research articles 2008-01-01
- New requirements for measuring and reporting fair value in GAAP
- Abstract Statement of Financial Accounting Standards No. 157, Fair Value Measurements, which was finally issued in September 2006, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. The standard gives guidance on how to measure fair value where it...
- Research articles 2007-10-01
- The new fair value hierarchy: key provisions, implications, and effect on information usefulness
- Abstract Statement of Financial Accounting Standards No. 157, Fair Value Measurements, introduces a fair value hierarchy that prioritizes the data companies use for such measurements. The new hierarchy, together with additional footnote disclosures, is expected to improve existing practices concerning fair value reporting. This paper examines the key provisions...
- Research articles 2007-10-01
- Determining The Fair Value Of Financial Instruments Under IFRS In Current Market Condition
- The objective of this paper is to enhance awareness of the requirements of International Financial Reporting Standards IFRS in relation to the determination of fair value of financial assets and financial liabilities and related disclosures in the context of current market conditions. This paper highlights those aspects of existing IFRS...
- White papers 2007-12-13
- Routledge Companion to Fair Value and Financial Reporting, The
- The Routledge Companion to Fair Value and Financial Reporting. P. Walton (ed.). Routledge, 2007. xviii and 404 pp. ISBN 978-0-415-42356-4. �95. This was intended as a conventional review of an edited collection of essays on a single topic, namely fair value accounting. However it has emerged as a comment not...
- Research articles 2008-01-01
- Fair Value Accounting for Property/ Casualty Insurers
- The two accounting standard bodies IASB and FASB announced an agreement to collaborate on a new insurance accounting standard. Since both bodies have invested considerably in the conceptual development of fair value, it is likely that the standard will be based on the fair value approach to measuring financial assets...
- White papers 2004-02-01
- 'Fair-Value' Accounting Isn't Fair
- Daniel Eskin submits: Being an accountant by trade, I’ve had some thoughts about how the recent spotlight on ‘fair-value’ accounting has been affecting the markets. Essentially, fair-value is a set of accounting principles that reflect financial statement items at current market prices rather than historical cost prices. The entire world’s...
- External links 2008-12-22
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