The foundational standards for fair value accounting used to report by the institutional real estate investment community to both tax-exempt investors (e.g. pension funds) as well as non-tax-exempt investors (e.g. funds) to tax-exempt investors and those investors and those investors that are not tax exempt. See www.fasb.org
Global Definitions Database
Fair Value Generally Accepted Accounting Principles (FV GAAP)
Source: Global | Date: 02 March 2021 | ID: D0766 | Version: 4