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  2. Fair market value - Wikipedia

    en.wikipedia.org/wiki/Fair_market_value

    The fair market value of property is the price at which it would change hands between a willing and informed buyer and seller. The term is used throughout the Internal Revenue Code , as well as in bankruptcy laws, in many state laws, and by several regulatory bodies.

  3. 2000s United States housing market correction - Wikipedia

    en.wikipedia.org/wiki/2000s_United_States...

    A housing bubble is characterized by rapid and sustained increases in the price of real property, such as housing' usually due to some combination of over-confidence and emotion, fraud, [2] the synthetic [3] offloading of risk using mortgage-backed securities, the ability to repackage conforming debt [4] via government-sponsored enterprises ...

  4. Fair value accounting and the subprime mortgage crisis

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

    In 2006, the Financial Accounting Standards Board (FASB) implemented SFAS 157 in order to expand disclosures about fair value measurements in financial statements. [3] 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".

  5. Subprime mortgage crisis - Wikipedia

    en.wikipedia.org/wiki/Subprime_mortgage_crisis

    The debate arises because this accounting rule requires companies to adjust the value of marketable securities (such as the mortgage-backed securities (MBS) at the center of the crisis) to their market value. The intent of the standard is to help investors understand the value of these assets at a point in time, rather than just their ...

  6. Global financial crisis in September 2008 - Wikipedia

    en.wikipedia.org/wiki/Global_financial_crisis_in...

    Dow Jones Industrial Average Jan 2006 - Nov 2008. Beginning with bankruptcy of Lehman Brothers at midnight Monday, September 15, 2008, the financial crisis entered an acute phase marked by failures of prominent American and European banks and efforts by the American and European governments to rescue distressed financial institutions, in the United States by passage of the Emergency Economic ...

  7. Real estate appraisal - Wikipedia

    en.wikipedia.org/wiki/Real_estate_appraisal

    It is the obligation of a real property appraiser to estimate the true market value of a property and not its market price. Frequently, properties are assessed at a value below their market values; this is known as fractional assessment. [5] Fractional assessment can result in properties that are assessed at 10% or less of their given market ...

  8. True Value files for bankruptcy after 75 years, filing ... - AOL

    www.aol.com/true-value-files-bankruptcy-75...

    Bankruptcy: Over 340 Big Lots stores set to close: See full list of closures after dozens of locations added Do It Best becomes lead bidder for True Value. Under the agreement with Do It Best, the ...

  9. Bankruptcy - Wikipedia

    en.wikipedia.org/wiki/Bankruptcy

    A Bankruptcy Exemption defines the property a debtor may retain and preserve through bankruptcy. Certain real and personal property can be exempted on "Schedule C" [42] of a debtor's bankruptcy forms, and effectively be taken outside the debtor's bankruptcy estate. Bankruptcy exemptions are available only to individuals filing bankruptcy. [43]