Definition of Fair Value (Indonesia – English)
Sebelumnya definisi Nilai Wajar telah ditulis di Penilaian.id melalui artikel berikut: Pengertian Nilai Wajar Berdasarkan SPI 2018.
Berikut ini adalah versi translation dari Nilai Wajar berdasarkan SPI 2018.
3.17
Fair Value is the price that would be received from the sale of an asset or paid for the transfer of a liability in an orderly transaction between market participants at the measurement date.
a) The definition of Fair Value above aligns with the definition in PSAK 68. In this SPI, the definition of Fair Value for financial reporting purposes follows the requirements of the applicable accounting standards (see SPI 201 – Valuation for Financial Reporting).
6.18
Fair Value is a term used in accounting, which is important to distinguish from Market Value. Although Fair Value and Market Value may have the same magnitude under certain conditions, these two values have different definitions. For example, an estimate of Fair Value might not meet the Market Value requirements regarding the existence of a market for the property or the conditions of the transaction.
6.19
Fair Value is a broader concept than Market Value. While in many cases, a fair price between two parties will be the same as the price obtained in the market, there are instances where a Fair Value assessment will consider various factors that are disregarded in a Market Value assessment, such as Special Value arising from a combination of interests.
Baca lebih lanjut mengenai Dasar Nilai lainnya di Penilaian:
- Pengertian Nilai Pasar Berdasarkan SPI 2018
- Pengertian Nilai Likuidasi Berdasarkan SPI 2018
- Pengertian Nilai Wajar Berdasarkan SPI 2018
- Pengertian Nilai Penggantian Wajar Berdasarkan SPI 2018
- Perbedaan Nilai Investasi dan Nilai Pasar
- Definition of Fair Value (Indonesia – English)
- Definisi Nilai Asuransi dan Nilai Pembangunan Kembali (Terjemahan)
- Nilai Sinergi
Penilaian.id oleh Asti Widyahari
Asti Widyahari is an experienced property valuer and advisor based in Jakarta, Indonesia, with extensive expertise in property valuation and property consultancy. She is the founder of Penilaian.id and CekNilai.id. Asti is also an active speaker at international conferences, promoting the property valuation profession and professional development in the sector.
Tentang Asti Widyahari
Asti Widyahari adalah Penilai dan Advisor Properti berpengalaman yang berbasis di Jakarta, Indonesia, dengan keahlian dalam penilaian properti dan konsultasi properti. Ia adalah pendiri Penilaian.id dan CekNilai.id. Asti juga aktif sebagai pembicara di konferensi internasional, mempromosikan profesi Penilai dan pengembangan profesional di sektor ini.
