Examlex
Which measure also has an abbreviated quicktest?
Fair Value
The estimated price at which an asset can be bought or sold in a current transaction between willing parties.
Unrealized Gain
The increase in value of an asset or investment that has not been sold, therefore not yet generating actual profit.
Fair Value Adjustment
A financial accounting process of adjusting the carrying value of an asset or liability to align with its current market value.
Available-for-Sale
A classification for financial assets implying that they are not primarily held for trading purposes but can be sold if needed.
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