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FX Risk

The risk that arises from potential fluctuations in the fair value (FV) or future cash flows of a financial instrument...

FV Approximation

Fair value (FV), as a measurement base, may not be always available due to specific reasons or factors. Alternative values...

Fair Value Approximation

Fair value (FV), as a measurement base, may not be always available due to specific reasons or factors. Alternative values...

CEV

For an asset, cash equivalent value (CEV) is a measure of revenue that a firm receives from customers. More specifically,...

Fair Value of a Warrant

The fair value of a warrant is the best estimate of its worth using a set of relevant inputs at...

Fair Value Hierarchy

A multi-level prioritization system (hierarchy) that groups the inputs used in valuation techniques (particularly for fair value calculation/ estimation) into...

Deemed Fair Value

An approximation to the fair value (FV) as a measurement base (for assets and liabilities). Such a measure is resorted...

Fair Value of a Derivative

The fair value (FV) of a derivative depends on the value (fair value) of its underlying asset/ performance/ variable, etc....

M2M Accounting

An accounting method that is based on marking to market (M2M) technique,  particularly the use of fair value (FV) in...

Mark-To-Market Accounting

An accounting method that is based on marking to market technique,  particularly the use of fair value (FV) in recognizing...