Podcasts

• Standards: Fair Value

Fair Value Concepts

• Active market

• Appraisal

• Brokered market

• Exit price

• Exit value

• Fair market value

• Fair value

• Fair value accounting

• Highest and best use

• Level 1 inputs

• Level 2 inputs

• Level 3 inputs

• Market participants

• Market value

• Maturity value

• Observable inputs

• Orderly transaction

• Principal market

• Recoverable amount

• Unobservable inputs

• Value-in-use