fair market value
111current value — See current market value fair market value …
112book value — 1. . The historical cost of an asset recorded in a *general ledger. Book values do not take account of *revaluations and, in financial statements, they are normally stated net of any *amortization. Contrast *fair market value. 2. An alternative… …
113cash equivalent value — The amount of *cash that can be received in an *arm’s length transaction for the sale of an asset. See also *fair market value …
114loan-to-value ratio — (LTV) The ratio of the amount of money borrowed to the fair market value of the asset against which the loan is secured …
115full value — See fair market value …
116full value — See fair market value …
117Fair trade — For other uses, see Fair trade (disambiguation). Fair trade is an organized social movement and market based approach that aims to help producers in developing countries make better trading conditions and promote sustainability. The movement… …
118fair 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… …
119Fair 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… …
120Fair Value — 1. The estimated value of all assets and liabilities of an acquired company used to consolidate the financial statements of both companies. 2. In the futures market, fair value is the equilibrium price for a futures contract. This is equal to the …
