fair value loss

См. также в других словарях:

• fair value hedge — A type of hedge defined by FAS 133. An entity may designate a derivative instrument as hedging the exposure to changes in the fair value of an asset or a liability, or a portion of an asset or a liability. Certain requirements must be met to… …   Financial and business terms

• value — The importance placed on something by an individual. Value is subjective and may change according to the circumstances. Something that may be valued highly at one time may be valued less at another time. The CENTER ONLINE Futures Glossary * * * ▪ …   Financial and business terms

• Fair market value — (FMV) is a term in both law and accounting that is based on the economics term of market value. It is also a common basis for assessing damages to be awarded for the loss of or damage to the property, generally in a claim under tort or a contract …   Wikipedia

• Fair 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… …   Wikipedia

• Value added tax — Taxation An aspect of fiscal policy …   Wikipedia

• Loss on sale of residential property — Section 165(c) of the United States Tax Code limits losses that taxpayers can deduct into three categories: business or trade losses, investment losses, and losses incurred from casualty or theft. A loss incurred by a taxpayer from the sale of… …   Wikipedia

• Deprival value — is a concept used in accounting theory to determine the appropriate measurement basis for assets. It is an alternative to historical cost and fair value or mark to market accounting. Some writers prefer terms such as value to the owner or value… …   Wikipedia

• Realized Loss — A loss is recognized when assets are sold for a price lower than the original purchase price. Realized loss occurs when an asset which was purchased at a level referred to as cost or book value is then disbursed for a value below its book value.… …   Investment dictionary

• Checking whether a coin is fair — In statistics, the question of checking whether a coin is fair is one whose importance lies, firstly, in providing a simple problem on which to illustrate basic ideas of statistical inference and, secondly, in providing a simple problem that can… …   Wikipedia

• Land value tax — Land value taxation (LVT) (or site value taxation) is an ad valorem tax where only the value of land itself is taxed. This ignores buildings, improvements, and personal property. Because of this, LVT is different from other property taxes which… …   Wikipedia

• Diminution in value — is a legal term of art used when calculating damages in a legal dispute, and describes a measure of value lost due to a circumstance or set of circumstances that caused the loss. Specifically, it measures the value of something before and after… …   Wikipedia