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fair market value
(redirected from Fair Values)

    Also found in: Legal, Financial, Wikipedia 0.01 sec.
fair market value
n.
The price, as of a commodity or service, at which both buyers and sellers agree to do business.
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In markets with limited activity, these institutions and services providers frequently utilize significant judgment and unobservable inputs in the determination of fair values.
Documenting fair value determinations in an uncertain economy by McCormick, Gary / Credit Union Times
It strongly disagreed with the proposed additional fair value disclosures, particularly requirements to disclose effects from changing unobservable inputs; when use of an asset differs from the highest and best use when that asset is at fair value on the balance sheet; and categorization by fair value hierarchy level for items that are not measured at fair value but for which fair values are disclosed elsewhere.
FEI update on fair value and financial instruments by Graziano, Cheryl de Mesa / Financial Executive
The fair values of the acquirer's interest in the acquiree and the noncontrolling interest on a per-share basis might not be proportional.
Fair value and business combinations by Dorata, Nina T.; Zaldivar, Ignacio Perez / Review of Business
 
 
 
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