 ... length in an open and unrestricted market, when neither is under compulsion to buy or sell and when both have reasonable knowledge of the relevant facts. [NOTE: In Canada, the term "price...  Financial Valuation Workbook - 2. lappuseautors: James R. Hitchner, Michael J. Mard - 2003 - 256 lapasIerobežota priekšskatīšana - Par šo grāmatu
 | Shannon P. Pratt - 2000 - 522 lapas
...27, 184, 195, 208-09, 241, 245, 250, 397, 544, 643; Guide 1205.04; VT 1, 7; onl 7, 32; Trugman 13/140 The price, expressed in terms of cash equivalents,...a hypothetical willing and able seller, acting at arm's length in an open and unrestricted market, when neither is under compulsion to buy or sell and... | |
 | John Leslie Livingstone, Theodore Grossman - 2001 - 672 lapas
...Revenues or gains and expenses or losses that are both unusual and nonrecurring. Fair market value: The price, expressed in terms of cash equivalents,...a hypothetical willing and able seller, acting at arm's length in an open and unrestricted market, when neither is under compulsion to buy or sell and... | |
 | Shannon P. Pratt - 2003 - 354 lapas
...asset base. Also frequently used to value intangible assets. See Excess Earnings. Fair Market Value The price, expressed in terms of cash equivalents,...when both have reasonable knowledge of the relevant facts. [NOTE: In Canada, the term "price" should be replaced with the term "highest price."] * Fairness... | |
 | James R. Hitchner - 2003 - 1056 lapas
...of this chapter for the complete International Glossary. Its definition of fair market value reads: "The price, expressed in terms of cash equivalents,...a hypothetical willing and able seller, acting at arms-length in an open and unrestricted market, where neither is under compulsion to buy or sell and... | |
 | Shannon P. Pratt - 2004 - 387 lapas
...asset base. Also frequently used to value intangible assets. See Excess Earnings. Fair Market Value — The price, expressed in terms of cash equivalents,...when both have reasonable knowledge of the relevant facts. [Note: In Canada, the term "price" should be replaced with the term "highest price. "] *Fairness... | |
 | Genevia Gee Fulbright - 2004 - 114 lapas
...a hypothetical willing and able seller. It is assumed that the buyer and seller are acting at arm's length in an open and unrestricted market, when neither...under compulsion to buy or sell and when both have a reasonable knowledge of the relevant facts." A key factor to this definition is the concept of hypothetical... | |
 | Shannon P. Pratt - 2006 - 400 lapas
...asset base. Also frequently used to value intangible assets. See Excess Earnings. Fair Market Value The price, expressed in terms of cash equivalents,...a hypothetical willing and able seller, acting at arm's length in an open and unrestricted market, when neither is under compulsion to buy or sell and... | |
 | Jay E. Fishman, Shannon P. Pratt, William J. Morrison - 2007 - 400 lapas
...value in Canadian business valuations. The Canadian definition of fair market value is: The highest price, expressed in terms of cash equivalents, at...a hypothetical willing and able seller, acting at arm's length in an open and unrestricted market, when neither is under compulsion to buy or sell and... | |
 | James R. Hitchner - 2006 - 1402 lapas
...value of the selected asset base. Also frequently used to value intangible assets. See Excess Earnings. market, when neither is under compulsion to buy or...when both have reasonable knowledge of the relevant facts. (Note: In Canada, the term "price" should be replaced with the term "highest price.") Fairness... | |
 | Andrej Teterin - 2006 - 253 lapas
...Für eine beispielhafte Anwendung vgl. Meyer, RF (2003), S. l, der diesen als "...price at which a property would change hands between a hypothetical...buyer and a hypothetical willing and able seller, with both acting at arm's length in an open and unrestricted market, with neither under any compulsion... | |
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