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Search Results for:

Controlling Equity Interest

Definitions

An ownership position that meets the requirements of control according to the governing accounting literature.

Costs of Sale

Definitions

An estimate of the incremental direct costs to transact the sale of the property. These costs generally include brokerage commissions, closing costs and fees, and other necessary d ...

Fair Value

Definitions

As defined under ASC 820 is "the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the mea ...

Fair Value (GIPS, Appraisal Institute)

Definitions

The amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced o ...

Fair value (IFRS definition)

Definitions

IFRS defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measuremen ...

Beizulegender Zeitwert (IFRS Definition)

Definitions

IFRS definiert den beizulegenden Zeitwert als den Betrag zum Bewertungsstichtag in einem definierten Markt für den ein Vermögenswert verkauft bzw. eine Verbindlichkeit be ...

Fair Value Net Asset Value (FV NAV)

Definitions

Represents the excess of the fair value of investments owned, cash, receivables, and other assets over the liabilities of the reporting entity. Notwithstanding different financial ...

Fair value of investment portfolio

Definitions

Fair value of investment properties and trading properties intended for sale (properties that are stabilized and in lease up) in accordance with the Property Valuation module.

Beizulegender Zeitwert des Anlageportfolios

Definitions

Beizulegender Zeitwert der zu Anlage- und zu Handelszwecken gehaltenen und zum Verkauf bestimmten Immobilien (Immobilien mit stabiler Ertragsstruktur oder Immobilien im Vermietungs ...

Fair value of vehicle according to INREV guidelines

Definitions

NAV as reported by the manager in accordance with the INREV NAV module.

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