The difference between the value of an investor unit's balance sheet item at the date of consolidation, and the value in the investee unit's balance sheet, which is
Lower when asset items are involved; or Higher when liability or equity items are involved.If the investor value is higher (debit difference), this is referred to as an excess of cost over book value (when the equity method is used), an excess of fair value over book value, an undervaluation of (investee) net assets, or hidden reserves.
If the investee value is higher (credit difference), this is referred to as an excess of book value over cost (when the equity method is used), an excess of book value over fair value, an overvaluation of (investee) net assets, or hidden contingencies.
These fair value adjustments can be recorded and amortized during consolidation of investments.
More terms such as fair value adjustments in Dictionary F.
- Manual Float (PP):
- Help The period of time that lets you start or finish an order or operation at an earlier or later date without incurring a delay in scheduling fair value adjustments definition.
- Manual Freight Exchange:
- Help shippers use to find forwarding agents for their shipments. This freight exchange service is useful for transportation planners, especially for smaller shipments. The transportation planner can use fair value adjustments explain.
- Manual Fund Type (PSM-FG):
- Help represents categories of funds that determine the applicable external accounting and reporting requirements. The U.S. Governmental Accounting Standards Board recognizes the following fund types fair value adjustments what is.
- Manual Financial Document Type:
- Help A type of financial document, for example, a letter of credit fair value adjustments meaning.
- Manual Filter (BC-FES-GRA):
- Help A function allowing several graphics proxies to use the same data container but to access different sets of data. This avoids the need to create separate data containers for each graphics proxy fair value adjustments abbreviation.
