Sentence examples for application of fair value from inspiring English sources

But they have produced a strong reaction from some investors, with one investor group complaining that the changes would "effectively gut the transparent application of fair value measurement".

BP's refining and marketing and gas, power and renewables segments were hit by the application of fair value accounting standards as well as a non-operating charge for planned restructuring of $1.7 billion.

It's very murky at the moment".A second amplifier is the application of fair-value accounting, which requires many institutions to mark the value of assets to current market prices.

"The concept of fair value accounting is correct and useful, but the application during periods of crisis is problematic," he said.

Instead, it should become a matter of fair value.

"The concept of fair value under Delaware law is not equivalent to the economic concept of fair market value," he wrote.

Out of that McAdoo deal came a generation's worth of fair value, if no title.

This effect even endures in the presence of fair value information about the asset being sold.

While many argue that fair value is the most relevant measurement basis for financial reporting, other observers express concerns about the reliability (or "faithful representation"), and thus the usefulness, of fair value measurements.

In light of our discussion of Bhat and Ryan's study, we argue that future research should aim to extend our understanding of the fair value estimation process and the factors that explain variation in the reliability of fair values as well as the channels through which investors learn about fair value measurement reliability.

In their advocacy of fair-value accounting, accountants are rightly pursuing the interests of investors.