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ONTOLOGY EXPLORER

fair value

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<https://spec.edmcouncil.org/fibo/ontology/FND/Arrangements/Assessments/FairValue>

プロパティと値

プロパティ値
typeClass
label"fair value"
seeAlsoFair_value
subClassOfMonetaryAmount
subClassOfQuantitativeValue
definition"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"
adaptedFrom"ISO/TS 55010:2024(en), Asset management - Guidance on the alignment of financial and non-financial functions in asset management"

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