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Fair Value - Fair value is the amount of consideration agreed upon in an arm's length transaction between knowledgeable, willing parties who are under no compulsion to act. Fair value is similar to market value.
http://www.finance.gov.ab.ca/business/ahstf/glossary.html Fair Market Value: The maximum price which would be agreed upon by a seller willing to sell, who does not have to sell and a buyer willing to buy, but who does not have to buy, where both have reasonable knowledge of the facts. This would be an arms-length transaction.
Fair Value: "Estimated realizable values in cash transactions of the same or similar assets, quoted market price, independent appraisals, . . . and other available evidence." Given the quantities donated, normally this would approximate wholesale price (not retail price paid by an individual consumer). Remember, the non-profit is primarily concerned with the usability of GIK products within their own programs, rather than with the income from the sale of products. Therefore, both usability and marketability are joint considerations in determining fair value.
http://www.aerdo.org/information/gik_standards/appendix_a_glossary.html Fair value
From Wikipedia, the free encyclopedia
Fair value, also called fair price, is a concept used in finance and economics, defined as a rational and unbiased estimate of the potential market price of a good, service, or asset, taking into account such factors as:
• relative scarcity
• perceived utility (economist's term for subjective value based on personal needs)
• potential risk/return characteristics (i.e., for a tradable asset)
• replacement costs, or costs of close substitutes
• production/distribution costs, including a cost of capital
Fair value vs market price
There are two schools of thought about the relation between the market price and fair value in any kind of market, but especially with regards to tradable assets:
• The efficient market hypothesis asserts that, in a well organized, reasonably transparent market, the market price is generally equal to or close to the fair value, as investors react quickly to incorporate new information about relative scarcity, utility, or potential returns in their bids; see also Rational pricing.
• Behavioral finance asserts that the market price often diverges from fair value because of various, common cognitive biases among buyers or sellers. However, even proponents of behavioral finance generally acknowledge that behavioral anomalies that may cause such a divergence often do so in ways that are unpredictable, chaotic, or otherwise difficult to capture in a sustainably profitable trading strategy, especially when accounting for transaction costs.
Retrieved from "http://en.wikipedia.org/wiki/Fair_value"