 | Patrick D. Dolan, C. VanLeer Davis - 2000 - 1220 páginas
...accounting definition of fair value. The fair value of an asset is defined as the amount at which it could be bought or sold, in a current transaction between willing parties, other than in a forced or liquidation sale. Quoted market prices in active markets are the best evidence... | |
 | James R. Hitchner - 2003 - 1056 páginas
...reporting unit, including goodwill, exceeds the fair value of the reporting unit. 39 Ibid., atB103-B105. The fair value of a reporting unit refers to the amount at which the unit as a whole could be bought or sold in a current transaction between willing parties. Quoted market... | |
 | Warren Ruppel - 2003 - 259 páginas
...statement of financial position at their fair value. A security's fair value is the amount at which it could be bought or sold in a current transaction between willing parties. Quoted market prices, as described in the three criteria previously outlined, will generally provide... | |
 | James R. Hitchner, Michael J. Mard - 2003 - 256 páginas
...financial reporting purposes, the fair value of an asset is defined as "the amount at which the asset could be bought or sold in a current transaction between willing parties, that is, other than in a forced or liquidation sale."11 4. Synergies can be either operational or financial.... | |
 | Frederick D. S. Choi - 2003 - 888 páginas
...measured based on the fair value of the asset. Fair value is defined as the amount at which "an asset could be bought or sold in a current transaction between willing parties, other than a forced liquidation sale." Under IAS and UK accounting standards, the asset's carrying... | |
 | D. R. Carmichael, Paul H. Rosenfield - 2003 - 842 páginas
...140 defines the fair value of an asset or a liability as the amount at which that asset or liability 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... | |
 | Günter Fandel, Uschi Backes-Gellner, Manfred Schlüter, Joerg E. Staufenbiel - 2003 - 664 páginas
...financial accounting and auditing. Fair value of an asset represents the amount at which that asset could be bought or sold in a current transaction between willing parties, that is, other than in a forced or liquidation sale.' 2 In the absence of quoted market prizes, fair... | |
 | Stanley J. Feldman - 2005 - 352 páginas
...142 appeals to the fair market value standard. Paragraph 23 of Statement 142 statement states: Thus, the fair value of a reporting unit refers to the amount at which the unit as a whole could be bought or sold in a current transaction between willing parties.6 Quoted market... | |
 | Kerstin Lopatta - 2006 - 238 páginas
...SFAS 142.23 ist der Fair Value der im Wertminderungstest für den Goodwill relevante Wert: „Thus, the fair value of a reporting unit refers to the amount at which the unit äs a whole could be bought and sold in a current transaction between willing parties."557 Der Fair Value der Reporting Unit ist... | |
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The fair value of an asset (or liability) is the amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale. 
