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2. Fair value - Wikipedia

   en.wikipedia.org/wiki/Fair_value

   Accounting. In accounting, fair value is a rational and unbiased estimate of the potential market price of a good, service, or asset. The derivation takes into account such objective factors as the costs associated with production or replacement, market conditions and matters of supply and demand.

3. Mark-to-market accounting - Wikipedia

   en.wikipedia.org/wiki/Mark-to-market_accounting

   Accounting. Mark-to-market (MTM or M2M) or fair value accounting is accounting for the "fair value" of an asset or liability based on the current market price, or the price for similar assets and liabilities, or based on another objectively assessed "fair" value. [1] Fair value accounting has been a part of Generally Accepted Accounting ...

4. Fair value accounting and the subprime mortgage crisis

   en.wikipedia.org/wiki/Fair_value_accounting_and...

   Fair-value accounting or "Mark-to-Market" is defined by FAS 157 as "a 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". The definition is accompanied by a framework which categorize different types of assets and liabilities into 3 levels ...

5. Is mark-to-market accounting rule driving financial crisis? - AOL

   www.aol.com/news/2009-03-12-is-mark-to-market...

   Mark-to-market accounting (also known as fair value accounting) requires companies to value the assets on their balance sheets based on the latest market indicators of the price of those assets ...

6. Accounting and the late 2000s financial crisis - Wikipedia

   en.wikipedia.org/wiki/Accounting_and_the_late...

   Proponents also believe that fair value accounting provides investors with critical transparency of companies. [5] There are empirical foundations that prove fair value accounting to be the better indicator of value when compared to historical cost. [7] The lack of transparency by using historical cost accounting may make matter worse.

7. SFAS 157 - Wikipedia

   en.wikipedia.org/wiki/SFAS_157

   The concept of the Fair Value Hierarchy is therefore introduced in paragraphs 22 through 31 in SFAS No. 157. To provide the financial statement user with more insight into the valuation techniques and to create comparability among financial statements, SFAS No. 157 requires the fair value assets and liabilities to be allocated to different levels or hierarchies based on the transparencies of ...

8. Valuation (finance) - Wikipedia

   en.wikipedia.org/wiki/Valuation_(finance)

   Common terms for the value of an asset or liability are market value, fair value, and intrinsic value.The meanings of these terms differ. For instance, when an analyst believes a stock's intrinsic value is greater (or less) than its market price, an analyst makes a "buy" (or "sell") recommendation.

9. Valuation risk - Wikipedia

   en.wikipedia.org/wiki/Valuation_risk

   t. e. Valuation risk is the risk that an entity suffers a loss when trading an asset or a liability due to a difference between the accounting value and the price effectively obtained in the trade. In other words, valuation risk is the uncertainty about the difference between the value reported in the balance sheet for an asset or a liability ...