| сделка, проводимая в рамках обычной рыночной практики | orderly transaction (The definition of fair value contemplates an orderly transaction, which is defined
by ASC 820 as "a transaction that assumes exposure to the market for a period
prior to the measurement date to allow for marketing activities that are usual and
customary for transactions involving such assets or liabilities; it is not a forced
transaction (e.g., a forced liquidation or distress sale)."
–
The distinction between an orderly transaction and a distressed transaction is
important because distressed transactions are not indicative of fair value. Moonranger) |
