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Fair Value

The monetary amount for which an asset could be exchanged or a liability/ obligation could be settled between well informed,...

Fair Market Rental Value

The amount a landlord/ lessor would expect tenants/ lessees to pay each month against demised premises. In other words, it...

Designation of a Liability at FVTPL

A liability (financial liability) is typically classified and measured at amortized cost. However, a liability may also be classified and...

Parity Plus Basis

A part of the fair value of an option; an option value that includes, in addition to the intrinsic value,...

Entry Price

The purchase price/ transfer price of an asset/ liability that is determined based on the amount required to exchange the...

Exit Price

The sale price/ transfer price of an asset/ liability that is determined based on the amount required to exchange the...

Forward Intrinsic Value

An option value that includes, in addition to the intrinsic value, the fair value of the forward underlying the option...

FMV

It stands for fair market value; the price at which an asset or service is paid by a willing buyer...

Fair Market Value

The price at which an asset or service is paid by a willing buyer to a willing seller under normal...

FV

In finance, FV stands for multiple terms depending on context. In relation to value and valuation, this includes fair value,...