Instead, it shall employ a more fair transaction price or the value appraisal result to determine the fair value.

Where the enterprise has adequate evidences to prove that the market quoted price of the latest transaction is not a fair value, it shall make appropriate adjustment to the market quoted price of the latest transaction so as to determine the fair value of the said financial asset or financial liability.

d) Price of the transaction (value)

Chapter VII Determination of the Fair Value

The equity investment instruments, for which there is no quoted price in the active market and whose fair value cannot be reliably measured, shall not be designated as a financial asset which is measured at its fair value and of which the variation is recorded into the profits and losses of the current period.

(4)The fair value of a combination of financial instruments shall be determined according to both the number of the single financial instruments within the combination and the unit quoted price of the market.

Article 53As for the financial assets initially obtained or produced at source and the financial liabilities assumed, the fair value thereof shall be determined on the basis of the transaction price of the market.

(2)Where an enterprise holds the assets or liabilities that can be used to counteract the market risks, it may adopt the middle price of the market to determine the fair value of the positions that can counteract the risks of the market meanwhile, the offer or charge shall be the basis for determining the fair value of net exposure.

The issue is, at that price, can you give them some extra value?

Long distance telephone service sold on price, price, price fast food restaurants with all their value pricing and even the Internet is commoditizing not just goods, but services as well.

Article 52Where there is no active market for a financial instrument, the enterprise concerned shall adopt value appraisal techniques to determine its fair value.

(8)Where the fair value of the equity instrument investment drops significantly or not contemporarily

They were recorded in the accounts, at fair market value, when the goods or services were received.

Where necessary, amounts are estimated locally based on a fair commercial value in an arms length transaction.

The result obtained by adopting value appraisal techniques shall be able to reflect the transaction prices that may be adopted in fair dealings on the value appraisal day.

And they sold him for a cheap price a few coins they considered him to be of little value.

And they sold him for a cheap price a few coins they considered him to be of little value.

Article 50The fair value refers to the amount, at which both parties to a transaction who are familiar with the condition exchange their assets or clear off their debts under fair conditions.

And they sold him for a low price, a number of silver coins and they attached no value to him.

And they sold him for a low price, a number of silver coins and they attached no value to him.

In total, they ordered 1,606 printers for a total price of S  105,996 against a market value of S 6,189,524.

For example, in some cases, financial reporting measurement requirements call for the valuation of certain assets on a fair value basis.

Then, they sold him for a trifling price, a number of dirhams, because they considered him to be of little value.

Then, they sold him for a trifling price, a number of dirhams, because they considered him to be of little value.

(1)Where there is a very small range for the variation of the reasonable fair value estimate of the said financial instrument

First, they can improve value for money (in that better value for money can be achieved through a competitive market price, and substantial cost savings can be realized through dynamic and real time trading).

When the price only is subject to ERA, it is usually required that the value of each bid has to be necessarily lower than the value of the last bid registered by the system.

(1)The profits and losses, arising from the change in the fair value of the financial asset or financial liability which is measured at its fair value and of which the variation is recorded into the profits and losses of the current period, shall be recorded into the profits and losses of the current period

According to International Accounting Standard 18, contributions in kind should be valued at fair market value, and the valuation method should be disclosed.

At work, there is a fair concept of value among men and women that of competence (see Paiva Netto, Reflections and Thoughts, 1987).

The fair value of a deposit at notice shall not be lower than the current value of the payable amount as of the first day it becomes drawable upon the request of the depositor for draw.

(13) As regards tradable financial liabilities, it is required to separately list the beginning of period and end of period fair value of offered tradable bonds, financial liabilities which are specified to be measured on fair value and whose fluctuations are included in the current profits and losses, derivative financial liabilities and other tradable financial liabilities.

To most Bolivians, what is at stake is a matter of fairness Should foreign oil and gas companies get a fair return on their capital, or a supernormal return? Should Bolivia be paid a fair value for its resources?

To determine the fair value of a financial asset, an enterprise shall choose those value appraisal techniques which are generally acknowledged by market participants and have been proved as reliable by past actual transaction prices of the market

The following taxes and fees clearly specified in the price of goods for importation are not included in the customs value of the goods

(3)Where there is no available offer or charge for a financial asset or financial liability, but there is no any significant change to the economic environment after the latest transaction day, the enterprise shall adopt the market quoted price of the latest transaction to determine the fair value of the said financial asset or financial liability.

Where there is any significant change to the economic environment after the latest transaction day, the enterprise concerned shall adjust its market quoted price of the latest transaction by referring to the available prices or interest rates of similar financial assets or financial liabilities so as to determine the fair value of the said financial asset or financial liability.

Article 55As for the equity instrument investments for which there is no quoted price in the active market and the derivative instruments which are connected with the said equity instrument and shall be settled by delivering the said equity instrument, the satisfaction of any of the following circumstances will mean that the fair value thereof can be reliably measured

Where there is little difference between the current value of the short term accounts receivable and accounts payable whose interest rate has not been indicated and the actual transaction price, it may be measured at the actual transaction price.

(4) As regards tradable financial assets, it is required to separately list the beginning of period and end of period fair value of tradable bond investment, tradable equity instrument investment, financial assets which are specified to be measured on fair value and whose fluctuations are included in the current profits and losses, derivative financial assets and other tradable financial assets.

True, market forces have spurred innovation, which has continually driven down the price of processed food, even as the price of plain old fruits and vegetables has gone up. That is a fair point, but it overlooks the huge market failure here.

However, while for certain assets deep markets might exist and fair value could be obtained with reasonable objectivity, that might not be the case for others.

In case the Company has intention to dispose fixed assets, it shall give a description on the name, book value and fair value of the fixed assets to be disposed, the estimated disposal expenses and the planned disposal time, etc.

Article 36As for the financial assets and financial liabilities, which, according to the present Accounting Standards, shall be measured at their fair values, but of which the prior fair values cannot be measured reliably, the enterprise shall measure them at their fair values when their fair values can be reliably measured, and the gap between the relevant carrying amount and the fair value shall be dealt with according to Article 38 of the present Accounting Standards herein.

During the lootings, almost anything of value is fair game and includes clothing, cash from foreign exchange currency businesses, drugs from pharmacies, mobile phones and powdered milk.