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Fair value generally accepted accounting principles (fv gaap)
| Глоссарий по инвестициям |
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.
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Accounting, английский
- Учет (на предприятиях); счетоводство (снс); народнохозяйственный учет (смп) (в социалистических странах образует единую систему социалистического учета, включающую бухгалтерский, оперативно- технический учет и статистику; в капиталистических странах народнохозяйственный учет отсутствует, в масштабе всей экономики «национальное счетоводство» представляет вид балансовых построений), см. national accounts
- Бухгалтерский учет
- The practice of recording, classifying, summarizing, and reporting the financial consequences of accounting events.
- The process of tracking and/or analyzing user activities on a network by logging key data (e.g. amount of time in the network, services accessed, amount of data transferred).
- The bookkeeping methods involved in maintaining a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business. the three main accounting statements are the income statement, balance sheet, and statement of cash flows.
Institutional, английский
- Институционный (связанный с учреждением, предприятием, коллективом, конкретной единицей, т. е. по признаку «что представляет собой», в отличие от «functional», в снс)
- Институционный; институциональный, формально установленный
Investment, английский
- Инвестиции; капитальные вложения, см. capital investment
- Инвестиция
- The first process of a siege, in taking measures to seize all the avenues, blocking up the garrison, and preventing relief getting into the place before the arrival of the main army with the siege-train.
- Финансирование; капиталовложение; вклад; инвестиция
- The purchase of stocks, bonds, mutual fund shares, real property, an annuity, collectibles, or other assets, with the expectation of obtaining income or capital gains-or both-in the future.
- A discrete asset or group of assets held for future income, appreciation, or both and tracked separately.
- The creation of more money through the use of capital.
- An item of value purchased for income or capital appreciation. capital investments include equipment, pipes and other fixed assets. financial investments include stocks, bonds, and other securities.
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Fair value net asset value (fv nav), английский
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 statement presentations that exist between the operating model and non-operating model, fv nav reported by a reporting entity under both models is generally expected to be similar because both models require investments to be reported at fair value in accordance with asc 820.
Fair value accounting policy manual, английский
A consistent set of accounting standards for use when preparing financial statements for the institutional real estate investment community.
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