Examlex
Use structured English when complex combinations of conditions, actions, and rules are found.
Fair Value
The estimated market value of an asset or liability, based upon current conditions and mutually informed and willing parties.
Long-Term Investments
Assets that a company intends to hold for more than one year, such as stocks, bonds, or real estate.
Unrealized Gain
An unrealized gain is an increase in the value of an investment or asset that has not been sold, and consequently, the profit has not yet been taken or considered as income.
Fair Value Adjustment
Fair value adjustment involves altering the reported value of a company's assets or liabilities to reflect their current market values.
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