Sermaye Piyasaları
adil piyasa degeri
İngilizce: fair market value
Türkçe Tanım
Bir varligin, ilgili gerceklere iliskin makul bilgiye sahip ve islem yapma zorunlulugu altinda olmayan istekli bir alici ile istekli bir satici arasinda el degistirecegi tahmini fiyattir. Vergilendirme, finansal raporlama, birlesmeler ve satin almalar ile kamulastirma islemlerinde kullanilan temel bir degerleme kavramidir. Genellikle bagimsiz ekspertiz veya emsal islem analizi yoluyla belirlenir.
English Definition
The estimated price at which an asset would change hands between a willing buyer and a willing seller, both having reasonable knowledge of the relevant facts and neither being under compulsion to transact. It is a fundamental valuation concept used in taxation, financial reporting, mergers and acquisitions, and expropriation proceedings. Fair market value is typically determined through independent appraisals or comparable transaction analysis.