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Analysis

公正価値

The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, as defined by IFRS 13 and US GAAP.

Quick answer: The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, as defined by IFRS 13 and US GAAP.

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Quick answer

The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, as defined by IFRS 13 and US GAAP.

Why it matters

公正価値 matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

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Questions and answers

Questions and answers

What is 公正価値?

In this glossary, 公正価値 refers to: The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, as defined by IFRS 13 and US GAAP.

How is 公正価値 used in finance?

In finance communication, this term appears in contexts such as: "IFRS第13号は公正価値で評価されたすべての資産と負債について、関連インプット階層の開示を義務付けています。"

Why does 公正価値 matter in finance?

公正価値 matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses 公正価値?

公正価値 is mainly used by Financial Analysts, Bankers, and Traders.

What category does 公正価値 belong to?

In this glossary, 公正価値 is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, as defined by IFRS 13 and US GAAP.

Operational example

IFRS 13 requires all assets and liabilities measured at fair value to be disclosed with reference to the relevant input hierarchy.

Localized term

公正価値

Localized example

IFRS第13号は公正価値で評価されたすべての資産と負債について、関連インプット階層の開示を義務付けています。

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Analysis

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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