Eksempler på bruk av The fair value på Engelsk og deres oversettelse til Norsk
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The fair value of the compound financial instrument is the sum of the fair values of the two components.
Paragraph B4 describes situations in which the transaction price might not represent the fair value of an asset or a liability at initial recognition.
Non-performance risk 42 The fair value of a liability reflects the effect of non-performance risk.
Appendix B provides application guidance dealing with the determination of the fair value of equity instruments granted.
As of 31 December 2011, the fair value of the contracts amounted to NOK 1 million.
In that situation, the entity shall also disclose whether the fair value measurements included significant inputs that were not based on observable market data, as described in paragraph 27A.
The fair value measurement shall reflect market participants expectations about the likelihood that such an arrangement would be legally enforceable in the event of default.
However, the fair value hierarchy prioritises the inputs to valuation techniques,
The fair value of a liability reflects the effect of non-performance risk on the basis of its unit of account.
The fair value calculation as at December 31, 2011 was affected by the widening of credit spreads that followed the rating downgrades in November 2011.
In contrast, the fair value of the asset or liability is the price that would be received to sell the asset
However, share-based payment transactions in which the counterparty has the choice of settlement are often structured so that the fair value of one settlement alternative is the same as the other.
market used to measure the fair value of the asset or liability shall not be adjusted for transaction costs.
expense for the period as well as changes in the fair value of derivatives in the balance sheet.
Vesting conditions, other than market conditions, shall not be taken into account when estimating the fair value of the shares or share options at the measurement date.
Had this been adjusted to 25 per cent, the fair value measurement would have been 3.5 million lower.
However, the use of an alternative pricing method results in a fair value measurement categorised within a lower level of the fair value hierarchy.
Paragraph B16(l) of Appendix B provides guidance on determining the fair value of a contingent liability.