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Matches in DBpedia 2016-04 for { <http://dbpedia.org/resource/Fair_value> ?p ?o }

• Fair_value abstract "In accounting and economics, fair value is a rational and unbiased estimate of the potential market price of a good, service, or asset. It takes into account such objective factors as: acquisition/production/distribution costs, replacement costs, or costs of close substitutes actual utility at a given level of development of social productive capability supply vs. demandand subjective factors such as risk characteristics cost of and return on capital individually perceived utilityIn accounting, fair value is used as a certainty of the market value of an asset (or liability) for which a market price cannot be determined (usually because there is no established market for the asset). Under US GAAP (FAS 157), fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. This is used for assets whose carrying value is based on mark-to-market valuations; for assets carried at historical cost, the fair value of the asset is not used. One example of where fair value is an issue is a college kitchen with a cost of $2 million which was built five years ago. If the owners wanted to put a fair value measurement on the kitchen it would be a subjective estimate because there is no active market for such items or items similar to this one. In another example, if ABC Corporation purchased a two-acre tract of land in 1980 for $1 million, then a historical-cost financial statement would still record the land at $1 million on ABC’s balance sheet. If XYZ purchased a similar two-acre tract of land in 2005 for $2 million, then XYZ would report an asset of $2 million on its balance sheet. Even if the two pieces of land were virtually identical, ABC would report an asset with one-half the value of XYZ’s land; historical cost is unable to identify that the two items are similar. This problem is compounded when numerous assets and liabilities are reported at historical cost, leading to a balance sheet that may be greatly undervalued. If, however, ABC and XYZ reported financial information using fair-value accounting, then both would report an asset of $2 million. The fair-value balance sheet provides information for investors who are interested in the current value of assets and liabilities, not the historical cost.".
• Fair_value wikiPageID "644005".
• Fair_value wikiPageLength "14543".
• Fair_value wikiPageOutDegree "32".
• Fair_value wikiPageRevisionID "677631399".
• Fair_value wikiPageWikiLink Accounting.
• Fair_value wikiPageWikiLink Accounting_Standards_Codification.
• Fair_value wikiPageWikiLink Behavioral_economics.
• Fair_value wikiPageWikiLink Black–Scholes_model.
• Fair_value wikiPageWikiLink Book_value.
• Fair_value wikiPageWikiLink Category:Business_ethics.
• Fair_value wikiPageWikiLink Category:Generally_Accepted_Accounting_Principles.
• Fair_value wikiPageWikiLink Category:Pricing.
• Fair_value wikiPageWikiLink Category:Real_estate_valuation.
• Fair_value wikiPageWikiLink Category:Valuation_(finance).
• Fair_value wikiPageWikiLink Deprival_value.
• Fair_value wikiPageWikiLink Economics.
• Fair_value wikiPageWikiLink Efficient-market_hypothesis.
• Fair_value wikiPageWikiLink Financial_Accounting_Standards_Board.
• Fair_value wikiPageWikiLink Generally_Accepted_Accounting_Principles_(United_States).
• Fair_value wikiPageWikiLink Hedge_accounting.
• Fair_value wikiPageWikiLink Historical_cost.
• Fair_value wikiPageWikiLink Implied_volatility.
• Fair_value wikiPageWikiLink International_Accounting_Standards_Board.
• Fair_value wikiPageWikiLink International_Financial_Reporting_Standards.
• Fair_value wikiPageWikiLink International_Valuation_Standards_Council.
• Fair_value wikiPageWikiLink Mark-to-market_accounting.
• Fair_value wikiPageWikiLink Market_price.
• Fair_value wikiPageWikiLink Market_value.
• Fair_value wikiPageWikiLink Prediction.
• Fair_value wikiPageWikiLink Rational_pricing.
• Fair_value wikiPageWikiLink Tax_amortization_benefit.
• Fair_value wikiPageWikiLink Utility.
• Fair_value wikiPageWikiLink Yield_curve.
• Fair_value wikiPageWikiLinkText "Fair value".
• Fair_value wikiPageWikiLinkText "Fair value#IFRS 13".
• Fair_value wikiPageWikiLinkText "Fairness".
• Fair_value wikiPageWikiLinkText "fair price".
• Fair_value wikiPageWikiLinkText "fair value".
• Fair_value wikiPageWikiLinkText "fair".
• Fair_value wikiPageWikiLinkText "fairness".
• Fair_value wikiPageUsesTemplate Template:Accounting.
• Fair_value wikiPageUsesTemplate Template:International_Financial_Reporting_Standards.
• Fair_value wikiPageUsesTemplate Template:Reflist.
• Fair_value subject Category:Business_ethics.
• Fair_value subject Category:Generally_Accepted_Accounting_Principles.
• Fair_value subject Category:Pricing.
• Fair_value subject Category:Real_estate_valuation.
• Fair_value subject Category:Valuation_(finance).
• Fair_value hypernym Estimate.
• Fair_value type Redirect.
• Fair_value comment "In accounting and economics, fair value is a rational and unbiased estimate of the potential market price of a good, service, or asset. It takes into account such objective factors as: acquisition/production/distribution costs, replacement costs, or costs of close substitutes actual utility at a given level of development of social productive capability supply vs.".
• Fair_value label "Fair value".
• Fair_value sameAs Q14136184.
• Fair_value sameAs Fair_Value.
• Fair_value sameAs Valor_razonable.
• Fair_value sameAs Käypä_arvo.
• Fair_value sameAs Juste_valeur.
• Fair_value sameAs שווי_הוגן.
• Fair_value sameAs Fair_value.
• Fair_value sameAs 公定価格.
• Fair_value sameAs m.02zzw5.
• Fair_value sameAs Справедливая_цена.
• Fair_value sameAs Q14136184.
• Fair_value wasDerivedFrom Fair_value?oldid=677631399.
• Fair_value isPrimaryTopicOf Fair_value.