Fair Value and FASB 157

Also the highest and best use of an asset will result in either an in-use premise

, when the fair value is determined based on its use together with other assets as a group; or an in-exchange premise, when the fair value is determined as the price that would be received to sell the asset on a stand-alone basis.

Fair Value and FASB 157

By: BES Appraisals

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