The risk that arises from potential fluctuations in the fair value (FV) or future cash flows of a financial instrument...

Fair value (FV), as a measurement base, may not be always available due to specific reasons or factors. Alternative values...

Fair value (FV), as a measurement base, may not be always available due to specific reasons or factors. Alternative values...

For an asset, cash equivalent value (CEV) is a measure of revenue that a firm receives from customers. More specifically,...

The fair value of a warrant is the best estimate of its worth using a set of relevant inputs at...

A multi-level prioritization system (hierarchy) that groups the inputs used in valuation techniques (particularly for fair value calculation/ estimation) into...

An approximation to the fair value (FV) as a measurement base (for assets and liabilities). Such a measure is resorted...

The fair value (FV) of a derivative depends on the value (fair value) of its underlying asset/ performance/ variable, etc....

An accounting method that is based on marking to market (M2M) technique,  particularly the use of fair value (FV) in...

An accounting method that is based on marking to market technique,  particularly the use of fair value (FV) in recognizing...