{"id":1584,"date":"2019-03-12T17:35:18","date_gmt":"2019-03-12T17:35:18","guid":{"rendered":"http:\/\/www.salvidio.com\/?page_id=1584"},"modified":"2019-10-04T15:58:33","modified_gmt":"2019-10-04T15:58:33","slug":"types-of-mandate","status":"publish","type":"page","link":"https:\/\/www.salvidio.com\/en\/firm\/activities-of-valuation\/types-of-mandate\/","title":{"rendered":"Bases of value (II)"},"content":{"rendered":"<div class=\"wpb-content-wrapper\">[vc_row][vc_column][vc_column_text]\n<p style=\"text-align: justify;\"><b>Fair Value (International Financial Reporting Standards)<\/b><\/p>\n<p style=\"text-align: justify;\">IFRS 13 defines Fair Value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.<\/p>\n<p style=\"text-align: justify;\"><b>Fair Market Value (<\/b><b>Organisation<\/b><b> for Economic Co-operation and <\/b><b>Development)<\/b><\/p>\n<p style=\"text-align: justify;\">The OECD defines Fair Market Value as the price a willing buyer would pay a willing seller in a transaction on the open market.<\/p>\n<p style=\"text-align: justify;\"><b>Fair Market Value (United States Internal Revenue Service)<\/b><\/p>\n<p style=\"text-align: justify;\">United States Internal Revenue Service defines Fair market value as the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.<\/p>\n<p style=\"text-align: justify;\"><b>Value for contribution in kind ( par. 2343 <\/b><b>bis<\/b> <b>s.s.<\/b><b> Italian civil code)<\/b><\/p>\n<p style=\"text-align: justify;\">Italian law dictates prescriptions in order to valuation methods that apply when a business or an intangible asset is appraised for the purpose to make a contribution in kind into a corporation to increase its share capital.<\/p>\n<p style=\"text-align: justify;\"><b>Value in case of liquidation of dissenting shareholders (par. 2374 <\/b><b>s.s.<\/b><b> Italian civil code)<\/b><\/p>\n<p style=\"text-align: justify;\">Italian law dictates prescriptions in order to valuation methods that apply when a dissenting shareholder\u2019s holding is liquidated by the corporations.<\/p>\n[\/vc_column_text][\/vc_column][\/vc_row]\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] Fair Value (International Financial Reporting Standards) IFRS 13 defines Fair Value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair Market Value (Organisation for Economic Co-operation and Development) The OECD defines Fair Market Value [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":1579,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1584","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Bases of value (II) - Salvidio &amp; Partners<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.salvidio.com\/en\/firm\/activities-of-valuation\/types-of-mandate\/\" \/>\r\n<meta property=\"og:locale\" content=\"en_US\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Bases of value (II) - Salvidio &amp; Partners\" \/>\r\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text] Fair Value (International Financial Reporting Standards) IFRS 13 defines Fair Value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. 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Fair Market Value (Organisation for Economic Co-operation and Development) The OECD defines Fair Market Value [&hellip;]","og_url":"https:\/\/www.salvidio.com\/en\/firm\/activities-of-valuation\/types-of-mandate\/","og_site_name":"Salvidio &amp; Partners","article_modified_time":"2019-10-04T15:58:33+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.salvidio.com\/en\/firm\/activities-of-valuation\/types-of-mandate\/","url":"https:\/\/www.salvidio.com\/en\/firm\/activities-of-valuation\/types-of-mandate\/","name":"Bases of value (II) - Salvidio &amp; Partners","isPartOf":{"@id":"http:\/\/www.salvidio.com\/en\/#website"},"datePublished":"2019-03-12T17:35:18+00:00","dateModified":"2019-10-04T15:58:33+00:00","breadcrumb":{"@id":"https:\/\/www.salvidio.com\/en\/firm\/activities-of-valuation\/types-of-mandate\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.salvidio.com\/en\/firm\/activities-of-valuation\/types-of-mandate\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.salvidio.com\/en\/firm\/activities-of-valuation\/types-of-mandate\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.salvidio.com\/en\/"},{"@type":"ListItem","position":2,"name":"Firm","item":"https:\/\/www.salvidio.com\/en\/firm\/"},{"@type":"ListItem","position":3,"name":"Valuations","item":"https:\/\/www.salvidio.com\/en\/firm\/activities-of-valuation\/"},{"@type":"ListItem","position":4,"name":"Bases of value (II)"}]},{"@type":"WebSite","@id":"http:\/\/www.salvidio.com\/en\/#website","url":"http:\/\/www.salvidio.com\/en\/","name":"Salvidio &amp; Partners","description":"Dottori Commercialisti e Revisori Contabili","publisher":{"@id":"http:\/\/www.salvidio.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"http:\/\/www.salvidio.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"http:\/\/www.salvidio.com\/en\/#organization","name":"Salvidio &amp; Partners","url":"http:\/\/www.salvidio.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"http:\/\/www.salvidio.com\/en\/#\/schema\/logo\/image\/","url":"http:\/\/www.salvidio.com\/wp-content\/uploads\/2019\/05\/Logoebook-1.jpg","contentUrl":"http:\/\/www.salvidio.com\/wp-content\/uploads\/2019\/05\/Logoebook-1.jpg","width":190,"height":60,"caption":"Salvidio &amp; Partners"},"image":{"@id":"http:\/\/www.salvidio.com\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.salvidio.com\/en\/wp-json\/wp\/v2\/pages\/1584","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.salvidio.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.salvidio.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.salvidio.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.salvidio.com\/en\/wp-json\/wp\/v2\/comments?post=1584"}],"version-history":[{"count":2,"href":"https:\/\/www.salvidio.com\/en\/wp-json\/wp\/v2\/pages\/1584\/revisions"}],"predecessor-version":[{"id":3304,"href":"https:\/\/www.salvidio.com\/en\/wp-json\/wp\/v2\/pages\/1584\/revisions\/3304"}],"up":[{"embeddable":true,"href":"https:\/\/www.salvidio.com\/en\/wp-json\/wp\/v2\/pages\/1579"}],"wp:attachment":[{"href":"https:\/\/www.salvidio.com\/en\/wp-json\/wp\/v2\/media?parent=1584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}