Global Definitions Database

Access, learn and discover all terms related to the non-listed real estate sector.

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Fair Value Option

Under ASC 825-10, the Fair Value Option permits entities to elect a on-time option that is irrevocable to measure financial instruments at fair value on an instrument by instrument basis.

Source: NCREIF PREA | Date: 23 March 2020 | ID: D0203 | Version: 3