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What does Fair Value Accounting mean?

The practice of measuring assets and liabilities at their current market value.

Fair Value Accounting in a sentence
Fair value accounting requires certain assets to be reported at their current market price.

Fair Value Accounting in German, French, Spanish and Italian

German
Bewertung zum beizulegenden Zeitwert
also Fair-Value-Bilanzierung

Bewertung von Vermögenswerten zum aktuellen Marktwert statt Anschaffungskosten.

French
Comptabilisation à la juste valeur

Évaluation des actifs et passifs à leur valeur de marché actuelle.

Spanish
Contabilidad de valor razonable

Método que valora activos y pasivos según su precio actual en el mercado.

Italian
Contabilizzazione al fair value

Criterio di valutazione basato sul prezzo di mercato corrente.

Synonyms and opposites for Fair Value Accounting

  • Synonym Mark-to-market accounting
  • Opposite Historical cost accounting

More Corporate Culture terms

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Fair Value Accounting is filed under