Sentences with phrase «fair value measurements»

The Trust has adopted Financial Accounting Standards Board Statement of Financial Accounting Standards Codification Topic 820, Fair Value Measurements and Disclosures («ASC 820»).

In addition, ASU No. 2011 - 04 will require reporting entities to make disclosures about amounts and reasons for all transfers in and out of Level 1 and Level 2 fair value measurements.

Recent Accounting Standards: In January 2010, the Financial Accounting Standards Board («FASB») issued amended guidance to improve disclosure about fair value measurements, which requires additional disclosures about transfers into and out of Levels 1 and 2 and separate disclosures about purchases, sales, issuances, and settlements in the reconciliation for fair value measurements using significant unobservable inputs (Level 3).

Disclosures about purchases, sales, issuances, and settlements in the rollforward of activity in Level 3 fair value measurements are effective for fiscal years beginning after December 15, 2010 and for interim periods within those fiscal years.

ASU No. 2011 - 04 will require reporting entities to disclose the following information for fair value measurements categorized within Level 3 of the fair value hierarchy: quantitative information about the unobservable inputs used in the fair value measurement, the valuation processes used by the reporting entity and a narrative description of the sensitivity of the fair value measurement to changes in unobservable inputs and the interrelationships between those unobservable inputs.

ASC 820 «Fair Value Measurements and Disclosures» defines fair value as the price that would be received upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.»

The significant unobservable inputs used in the fair value measurement of the Company's trade finance investments are market yields.

Financial assets and liabilities whose values based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement.

FASB also clarified existing disclosure requirements relating to the levels of disaggregation for fair value measurement and inputs and valuation techniques used to measure fair value.

In May 2011, the FASB issued Accounting Standards Update («ASU») No. 2011 - 04 «Amendments toAchieve Common Fair Value Measurement and Disclosure Requirements in U.S. Generally Accepted Accounting Principles («U.S. GAAP») and International Financial Reporting Standards («IFRS»)».

Not exact matches

Excludes fair value adjustments of marketable equity securities, as we are unable to project future fair value adjustments, and potential measurement period adjustments relating to Tax Reform in 2018.

The combined value of the initial measurement and the change in the fair value of this warrant of $ 7.2 million is recorded as other expense in our consolidated statement of operations for the nine months ended September 30 2014.

On June 14, 2017, the Company transferred an aggregate of 129,238 shares of common stock of its parent company Croe, held in treasury by the Company, to certain officers and consultants of the Company in exchange for their services in connection with the Transaction, valued at $ 258,476 based on the fair value of the shares on the measurement date.

Vanguard presents their «Fair Value CAPE» measurement, which indicates that stocks, while highly valued, are not at the extremes reached in the dot - com era.

Vanguard's US fair - value CAPE measurement that adjusts for inflation and interest rates indicates a less overvalued US market.

Fair value 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 measurement date.

The Group accounts for the Converted Notes in accordance with IAS 39, Financial Instruments: Recognition and Measurement, «fair value option».