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imported>Doug Williamson |
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| 1.
| | ''Law''. |
| | | A negative form of injunction. |
| The amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.
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| 2.
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| More specifically, the price at which an asset can be bought or sold in transparent markets, where contracting parties are informed and act in their best interest.
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| It represents the theoretical equilibrium price of securities or derivatives on open markets, for example, both buyers and sellers do not perceive them as overpriced or under-priced.
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| 3.
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| ''Financial reporting - accounting practices.'' | |
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| The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between [[market participant]]s at the valuation date.
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| Also known as Fair market value.
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| Relevant accounting standards include IFRS 13, and Section 9 and Section 19 of FRS 102.
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| == See also == | | == See also == |
| * [[Assets]] | | * [[Injunction]] |
| * [[Cost approach]]
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| * [[Face value]]
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| * [[IFRS 13]]
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| * [[FRS 102]]
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| * [[FVTPL]]
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| * [[FVTOCI]]
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| * [[Income approach]]
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| * [[Intrinsic value]]
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| * [[Liabilities]]
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| * [[Market approach]]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:The_business_context]]
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| [[Category:Corporate_finance]]
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Revision as of 14:20, 23 October 2012
Law.
A negative form of injunction.
See also