The fair market value of property is the price at which it would change hands between a willing and informed buyer and seller. The term is used throughout...

Market value is often used interchangeably with open market value, fair value or fair market value, although these terms have distinct definitions in different...

Mark-to-market (MTM or M2M) or fair value accounting is accounting for the "fair value" of an asset or liability based on the current market price, or...

In accounting, fair value is a rational and unbiased estimate of the potential market price of a good, service, or asset. The derivation takes into account...

impairment must be recorded to bring it down to its fair market value. However, an increase in the fair market value would not be accounted for in the financial...

estate or personal property. The tax is nearly always computed as the fair market value of the property, multiplied by an assessment ratio, multiplied by...

Rental value is the fair market value of property while rented out in a lease. More generally, it may be the consideration paid under the lease for the...

reducing its exposure to potential buyers. Liquidation value is typically lower than fair market value. Unlike cash or other available liquid assets, certain...

valorem tax as a percentage of the value of the assessed property, usually the fair market value of the property. Fair market price refers to the estimated...

intrinsic value method, or the fair market value method. The intrinsic value method is calculated as follows: Equity Value = Market capitalization + Amount that...

went to Hollywood acting in her first North American film entitled Fair Market Value; the cast included Tina Benko and Wendy Makkena. In the same year...

business to match a certain market demand, as it is the only true predictor of future cash flows. Fair market value – a value of a business enterprise determined...

dies, the general rule is that the beneficiary's basis equals the fair market value of the asset at the time the benefactor dies. This can result in a...

most accounting standards is towards more timely reflection of the fair or market value of some assets and liabilities, although the historical cost principle...

towers. The fair market value of a lease is generally determined by the importance of the location to the cellular carrier's network, or the value of the coverage...

is transferred together with the larger item of value that does not exceed 15% of the fair market value of the larger property does not need to be identified...

(NSOs) granted at fair market value. However, if a company issues options to a service provider at a valuation below fair market value, section 409A will...

Enterprise value/EBITDA (more commonly referred to by the acronym EV/EBITDA) is a popular valuation multiple used to determine the fair market value of a company...

is the market value of a homeowner's unencumbered interest in their real property, that is, the difference between the home's fair market value and the...

least, the sum of the fair market value of its assets (i.e. as opposed to their accounting-based book value, or break-up value). Relevant here are the...

mathematical function of the fair market value. This creates circularity, because the fair market value includes the present value of the tax savings. This...

equivalent to the fair market value of the company, resulting in no tax liability at issuance. As the value of the company grows over time, the value of the Phantom...

the fair market value of the assets in the corpus. The remainder (the amount expected to go to charity) must be at least 10% of the fair market value of...

business. The purpose of a revaluation is to bring into the books the fair market value of fixed assets. This may be helpful in order to decide whether to...

company's market capitalization reflects true fair market value of the company as a whole. The higher the volume, the more the fair market value of the company...

acquisition of the property, and the relative relationships between fair market value and purchase price and disposition price. Upon a sale or other disposition...

business of a company. The inventory value reported on the balance sheet is usually the historical cost or fair market value, whichever is lower. This is known...

setting. Market value is usually interchangeable with open market value or fair value. International Valuation Standards (IVS) define: Market value – the...

financial ratio used to compare a company's current market value to its book value (where book value is the value of all assets minus liabilities owned by a company)...

exercise price below the then current fair market value have intrinsic value equal to the difference between the market price and the strike price. Such backdating...