Het reëlewaardeprincipe

The fair value principle is an accounting concept that requires certain assets and liabilities to be recorded at their current market value rather than their original purchase cost.
Fair value provides more relevant information than historical cost, especially when market conditions change significantly over time.
Fair value accounting helps investors understand a company's financial health, particularly for assets like stocks that frequently fluctuate in value.
For example, if Prim Corporation holds stocks of public companies purchased at fifty dollars per share, but the current market price is eighty-five dollars, the fair value of the stocks would be eighty-five dollars per share.
Companies must use reliable market data when available. If such data is not accessible, they may use valuation techniques based on the best available information.
For instance, if Prim Corporation owns an investment property without an active market, it might estimate its fair value using projected rental income and a discount rate.
The fair value principle enhances transparency and introduces volatility as market prices change rapidly.