fair value

fair value definition - business

fair value

  1. In accounting, the price at which an asset can be bought or sold in a current transaction.
  2. In futures trading, the equilibrium price for a futures contract.
  3. The price at which an asset should trade based on all relevant factors. See also efficient market.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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