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Accounting

  Accounting   |   Terms
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  • September 27, 2020
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Event-Driven FV

A measure of value which is based on re-calculation of the fair value (FV) of an entity’s assets and liaibilities at a specific date because of an event such as an initial public offering or privatization, etc. In other words, a particular event would prompt an entity to remeasure fair value due to the specific effects of such an event on the value of its assets and liabilities at the moment and going forward.

An event-driven fair value is often used as a deemed cost at the measurement date.


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