Fair value

（重定向自Fair price）

In accounting and economics, fair value is a rational and unbiased estimate of the potential market price of a good, service, or asset. It takes into account such objective factors as:

and subjective factors such as

In accounting, fair value is used as a certainty of the market value of an asset (or liability) for which a market price cannot be determined (usually because there is no established market for the asset). Under US GAAP (FAS 157), fair value is the 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. This is used for assets whose carrying value is based on mark-to-market valuations; for assets carried at historical cost, the fair value of the asset is not used. One example of where fair value is an issue is a college kitchen with a cost of $2 million which was built five years ago. If the owners wanted to put a fair value measurement on the kitchen it would be a subjective estimate because there is no active market for such items or items similar to this one. In another example, if ABC Corporation purchased a two-acre tract of land in 1980 for $1 million, then a historical-cost financial statement would still record the land at $1 million on ABC’s balance sheet. If XYZ purchased a similar two-acre tract of land in 2005 for $2 million, then XYZ would report an asset of $2 million on its balance sheet. Even if the two pieces of land were virtually identical, ABC would report an asset with one-half the value of XYZ’s land; historical cost is unable to identify that the two items are similar. This problem is compounded when numerous assets and liabilities are reported at historical cost, leading to a balance sheet that may be greatly undervalued. If, however, ABC and XYZ reported financial information using fair-value accounting, then both would report an asset of $2 million. The fair-value balance sheet provides information for investors who are interested in the current value of assets and liabilities, not the historical cost.

单词	Fair price
释义	Fair price 英语例句库 We also supply reman and surplus material into the market at fair and competitive prices. 我们还供应拉曼和过剩的物质进入市场，在公平和有竞争力的价格。原声例句英语小霸王 Figured it was a fair price for the exchange. 现在帮我个忙趁没人看到你们快走吧。环球慢速英语 Was the person who made them paid a fair price? 制衣者得到的价格合理吗？当月 CNN 10 学生英语 2021年12月合集 We just need to get a fair price for what we're growing. 我们要的只是给自己种的农作物一个公道的价格。货币银行学（音频版） So I'm going to charge you-- the fair price would be $1,000. 因此我会收你合理费用比如说这笔费用为1000美元。黑钱胜地.ozark Oh, please. I paid a fair price. A lot more than I needed to. 拜托我给了很公道的价格远高于底价了。美国小学原版语文课 They told him what they wanted, and offered him a fair price for the diamonds. 他们告诉他需要什么样的珠宝，并且报的价格也公平合理。美食家基地 Probably more like 25 quid would be a fair price I'd say. - Say it probably would be a fair price. 我觉得 25 英镑比较合适。- 说这可能是个公平的价格。连线杂志 You can pull up the explore map, and it'll show you fair prices around the world. 你可以打开探索地图，它会显示世界各地的公平价格。 VOA Special 2019年3月合集 He says that, among other things, farmers must have a fair price to cover their production costs. 他说，除此之外，农民必须有一个公平的价格来支付他们的生产成本。 VOA Special 2019年1月合集 And the government cannot take people's property for public use without paying them a fair price. 政府不得在不支付合理价格的情况下将个人财产充作公用。 VOA常速英语_美洲 If consumers start saying actually that's not a fair price increase, I'm not going to pay that. 如果消费者开始认为这样的价格增长方式并非公平，表示不会支付额外上涨的价格。环球慢速英语 ARYA is the group that helped Bibi. She makes blankets for ARYA. And ARYA pays her a fair price. 正是ARYA帮助了比比。她为ARYA制作毯子，而ARYA会付给她合理的报酬。 VOA Special 2014年3月合集 He says the next step is to make sure the farmers get a fair price for their rice crops. 他说下一步是确保农民的大米能卖个好价钱。恋爱物语 Familiarity with a market produces balanced information between buyers and sellers and so they can settle on a fair price. 对于市场的熟悉度会平衡买卖双方的信息，因此他们可以共同制定一个公平的价格。 VOA Special 2020年3月合集 He tried to provide funds to help farmers get fair prices for their crops. He pushed Congress to lower personal taxes. 他试图提供资金帮助农民获得公平的农作物价格，敦促国会降低个人所得税。 BBC 听力 2019年11月合集 North Korean state media claims that Pyongyang has not received a fair price for giving President Trump a summit with Kim Jong-un. 朝鲜官方媒体称，平壤方面没有收到合理的条件，因此金正恩不会与特朗普举行峰会。 Essential English Word He sold me his car for a fair price. 他以合理的价格把汽车卖给了我。纽约杂志（视频版） If they can't, they should welcome generic competition, which will set a fair price. 如果他们做不到，他们应该欢迎仿制药竞争，这将设定一个公平的价格。大西洋帝国第4季 That's a fair price. You're going to pay it. 价格合理你得给。《金融时报》 Podcast And I don't begrudge giving you this because I think it's the fair price. 而且我不吝惜给你这个，因为我认为这是公平的价格。英语百科 Fair value （重定向自Fair price） In accounting and economics, fair value is a rational and unbiased estimate of the potential market price of a good, service, or asset. It takes into account such objective factors as: and subjective factors such as In accounting, fair value is used as a certainty of the market value of an asset (or liability) for which a market price cannot be determined (usually because there is no established market for the asset). Under US GAAP (FAS 157), fair value is the 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. This is used for assets whose carrying value is based on mark-to-market valuations; for assets carried at historical cost, the fair value of the asset is not used. One example of where fair value is an issue is a college kitchen with a cost of $2 million which was built five years ago. If the owners wanted to put a fair value measurement on the kitchen it would be a subjective estimate because there is no active market for such items or items similar to this one. In another example, if ABC Corporation purchased a two-acre tract of land in 1980 for $1 million, then a historical-cost financial statement would still record the land at $1 million on ABC’s balance sheet. If XYZ purchased a similar two-acre tract of land in 2005 for $2 million, then XYZ would report an asset of $2 million on its balance sheet. Even if the two pieces of land were virtually identical, ABC would report an asset with one-half the value of XYZ’s land; historical cost is unable to identify that the two items are similar. This problem is compounded when numerous assets and liabilities are reported at historical cost, leading to a balance sheet that may be greatly undervalued. If, however, ABC and XYZ reported financial information using fair-value accounting, then both would report an asset of $2 million. The fair-value balance sheet provides information for investors who are interested in the current value of assets and liabilities, not the historical cost.
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