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...

Market value is often used interchangeably with open market value, fair value or fair market value, although these terms have distinct definitions in different...

The fair market value of property is the price at which it would change hands between a willing and informed buyer and seller. The term is used throughout...

Mark-to-market (MTM or M2M) or fair value accounting is accounting for the "fair value" of an asset or liability based on the current market price, or...

Accounting Standards 157: Fair Value Measurements), which "defines fair value, establishes a framework for measuring fair value in generally accepted accounting...

exchange derivative). This is done using either the cash flow hedge or the fair value method. The accounting rules for this are addressed by both the International...

"intrinsic value" method and the "fair-value" method. Only the fair-value method is permissible under U.S. GAAP and IFRS. The intrinsic value method, associated...

The role of fair value accounting in the subprime mortgage crisis of 2008 is controversial. Fair value accounting was issued as US accounting standard...

same concept: first, an actual reduction in the fair value of an asset, such as the decrease in value of factory equipment each year as it is used and...

press. Prior Day Closing + (Futures Value - Fair Value)= Implied Open Examples: Prior 10,000. Future Value +7. Fair Value +5. So, 10,000 + (7 - 5) = 10,002...