fair value measurement

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• Fair value — Fair value, also called fair price, is a concept used in finance and economics, defined as a rational and unbiased estimate of the potential market price of a good, service, or asset, taking into account such factors as: * relative scarcity *… …   Wikipedia

• fair 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… …   Financial and business terms

• value — I. noun Etymology: Middle English, worth, high quality, from Anglo French, from Vulgar Latin *valuta, from feminine of *valutus, past participle of Latin valēre to be of worth, be strong more at wield Date: 14th century 1. a fair return or… …   New Collegiate Dictionary

• 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

• Surplus value — is a concept created by Karl Marx in his critique of political economy, where its ultimate source is unpaid surplus labor performed by the worker for the capitalist, serving as a basis for capital accumulation.The German equivalent word Mehrwert… …   Wikipedia

• Best value — is government policy in the United Kingdom affecting the provision of public services in England and Wales. In Wales, Best Value is known as the Wales Programme for Improvement. Contents 1 Introduction 2 Effects of Best Value 3 History of Best… …   Wikipedia

• Science of Value — The science of value, or value science, is a creation of philosopher Robert S. Hartman, which attempts to formally elucidate value theory using both formal and symbolic logic. The fundamental principle, which functions as an axiom, and can be… …   Wikipedia

• Employee stock option — An employee stock option is a call option on the common stock of a company, issued as a form of non cash compensation. Restrictions on the option (such as vesting and limited transferability) attempt to align the holder s interest with those of… …   Wikipedia

• Managerial risk accounting — is concerned with the generation, dissemination and use of risk related accounting information to managers within organisations to enable them to judge and shape the risk situation of the organisation according to the objectives of the… …   Wikipedia

• Sebastian Schulte — Voller Name Sebastian Schulte Nation Deutschland
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• International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …   Wikipedia