FASB's fair value
measurement standard is a good first step toward developing enhanced guidance for the estimation of fair values
In classical statistics, the value
of the measurand is assumed to be an unknown constant, often called the true value
, and each result of measurement is regarded as a realization of a random variable with a sampling distribution.
The purchasing company must assign a value
to all of the tangible and intangible assets purchased and record these asset values
on its balance sheet.
If the discount rate is derived from public market data, more often than not it is reflective of a minority interest and the value
derived would be a minority interest.
Second, the customer just may not recognize or understand the value
of important "benefits" that are included in the package, even though they might gain significantly from those very features.
Institutions face resource shortfalls and changes in public expectations that will not disappear when economic conditions improve Foucsing on value
can provide just the catalyst needed for rethinking and reconfiguring the core elements of the educational model.
If we truly want to accept the value
of Tiny, practical-minded readers are surely wondering how such a value
could be integrated into the current framework.
The first step is estimating the fair market value
of the property at its highest and best use under current conditions.
The fair value
of assets transferred by, liabilities assumed by, and equity interests issued by the acquirer; and
But could social or cultural value
become dominant in the way economic value
In turn, the level of data available to measure fair value
will determine how the valuation of an asset or liability is determined.
During the 1990s, property owners throughout the county experienced a general decline in the value
of their real estate.
But take note, an accountant's book value
of equipment is not an indication of valuing the asset.
The tried and true maxim "Hate the sin, love the sinner" ought to be our permanent value
The hospital's decision depends on the value
proposition put forth by each company.