term surplus value fair help what is
Meaning of fair value surplus. What is it: this is the positive difference between the fair market.

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Definition fair value surplus

FAIR VALUE SURPLUS title: fair value surplus (FIN-SEM-BCS) (SAP Library - Glossary)
FAIR VALUE SURPLUS category: Business Consolidation (FIN-SEM-BCS)
FAIR VALUE SURPLUS explained:

With regards to balance sheet items of an investee unit, this is the positive difference between the fair market value and the book value of the item as of the date of consolidation. This is true when the book value is:

Lower (when the item is an asset item); or Higher (when the item is a liability item)

A fair value surplus is also referred to as a fair value difference, but this can also encompass fair value deficits. Other general terms are:

Excess of fair value over book value Excess of cost over book value (when the equity method is applied) Hidden reserve (used in Europe)

When the difference between the fair value and book value is negative, this is referred to as a fair value deficit (or hidden contingency - the European term).

Fair value surpluses can result from

Undervaluations of assets Assets or liabilities that are not yet capitalized (but could be) Refraining from writeups (that would be possible) Overvaluations of liabilities

You have the option to eliminate fair value differences during the course of consolidation.

More terms such as fair value surplus in Dictionary F.

Manual Franchise Fee Group:
Help Company's own grouping of business partners that are subject to the same franchise fee conditions, such as major customers fair value surplus definition.
Manual Final Settlement (MM-PUR):
Help of the final balance due with respect to an end-of-period rebate arrangement at the end of the validity period of that arrangement as a basis for payment thereof. Any partial or interim settlements fair value surplus explain.
Manual Figure:
Help A diagram or pictorial illustration of textual matter fair value surplus what is.
Manual Financial Transaction (PSM-FM):
Help in a commitment item master record. It is the technical name for a business transaction. It is central to the recording of actual and commitment values in Cash Budget Management and Funds Management fair value surplus meaning.
Manual Field Catalog For Condition Key:
Help A table containing all fields that can be selected as key fields for Message Control condition tables fair value surplus abbreviation.
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