- on a fair value basis
- Аудит: на основе метода оценки по справедливой стоимости
Универсальный англо-русский словарь. Академик.ру. 2011.
on a fair value basis
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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 — 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… … Deutsch 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
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
fair — adj 1: characterized by honesty and justice: free from self interest, deception, injustice, or favoritism a fair and impartial tribunal 2: reasonable as a basis for exchange a fair wage a fair valuation 3: consistent with merit or importance … Law dictionary
value — The utility of an object in satisfying, directly or indirectly, the needs or desires of human beings, called by economists value in use, or its worth consisting in the power of purchasing other objects, called value in exchange. Joint Highway… … Black's law dictionary
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 equivalent — As used in statute providing that fair consideration is given for property exchanged at fair equivalent means value at time of conveyance. Equivalent means equal in worth or value; fair means equitable as a basis for exchange; reasonable; a fair… … Black's law dictionary
fair equivalent — As used in statute providing that fair consideration is given for property exchanged at fair equivalent means value at time of conveyance. Equivalent means equal in worth or value; fair means equitable as a basis for exchange; reasonable; a fair… … Black's law dictionary
basis — ba·sis / bā səs/ n pl ba·ses / ˌsēz/ 1: something (as a principle or reason) on which something else is established the court could not imagine any conceivable basis for the statute see also rational basis 2: a basic principle o … Law dictionary
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
