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Trang chủTừ điểnFfair value

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fair value

The estimated price at which an asset can be exchanged between a willing buyer and a willing seller in an open and competitive market.
Danh từ

This term is a technical accounting and financial concept rather than a general description of a "reasonable" price. It refers to a specific valuation method used in financial reporting to determine the current market price of an asset or liability, assuming an orderly transaction between market participants.

In professional contexts, it is often contrasted with "book value," which is the original cost of an asset minus depreciation. While "fair value" fluctuates with market trends, book value remains static based on historical records.

Ý nghĩa

Danh từThe estimated price at which an asset can be exchanged between a willing buyer and a willing seller in an open and competitive market.
[[]][fair value]

The estimated price at which an asset can be exchanged between a willing buyer and a willing seller in an open and competitive market.

The company's assets were recorded at fair value to reflect current market conditions.

Từ liên quan

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Cập nhật lần cuối: May 2026Báo lỗi