Sentence examples for concept of fair value from inspiring English sources
Students are introduced to the concept of fair value accounting and the two methods of recognizing unrealized gains and losses.
Noe, a senior lecturer in accounting, uses the bill to illustrate the concept of fair value accounting.
"The concept of fair value accounting is correct and useful, but the application during periods of crisis is problematic," he said.
"The concept of fair value under Delaware law is not equivalent to the economic concept of fair market value," he wrote.
"Rather, the concept of fair value for purposes of Delaware's appraisal statute is a largely judge-made creation, freighted with policy considerations".
The last quote from the June 2, 2016 Fortune article seems to be missing some context (TLDR – Fortune's article states that the court ruled that shareholders had been underpaid by 6bn but the Michael Dell group did nothing wrong – the Delaware law concept of fair value is not equivalent to the economic concept of fair value).
This effect even endures in the presence of fair value information about the asset being sold.
Determining fair market value The concept of "fair market value" comes into play whether you're looking at gift or capital gains tax liability, so it's important to know how this is determined.
We question the concept that fair value should be determined differently in breach of fiduciary actions than in pure appraisal cases.
"The concept of a fair-value measurement assumes an orderly transaction between market participants.
