summa, mille eest on võimalik vahetada vara või arveldada kohustist teadlike, huvitatud ja sõltumatute osapoolte vahelises tehingus
the amount for which an asset could be exchanged or a liability settled in a transaction between knowledgeable, willing and independent parties in an arm’s length transaction
Mõnede haruldaste või mittekaubeldavate bioloogiliste varade (näiteks võistlushobused, looduskaitse all olev mets) puhul võib õiglase väärtuse hindamine osutuda võimatuks, kuna vara suhtes puudub aktiivne turg ning varaga kaasnevad rahavood ei ole usaldusväärselt hinnatavad.
Examples of non-monetary assets and liabilities that are generally accounted for usingthe fair value model are investment properties, biological assets as well as short-andlong-term financial investments in shares and other equity instruments whose fairvalue can be estimated reliably. The spot exchange rate at the date of determining fairvalue is used for the translation of foreign currency non-monetary assets and liabilitiesaccounted for using the fair value model.
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