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However, the term fair value has been used until now to describe an entry/buy price in the case of donated capital assets and capital assets generated in connection with a service concession arrangement.
ANZ (NYSE: ANZ) has announced that it has donated capital for flood relief operations in Jakarta.
Endeavor Catalyst is an innovative, passive investment pool that uses donated capital to co-invest in Endeavor Entrepreneur funding rounds in a neutral, rules-based process.
has capitalized on its state law that allows unclaimed capital credit checks and donated capital credit checks to be rolled into a nonprofit educational foundation.
The cultural organization had to give back donated capital funds when it canceled the Part Two expansion, and the television station came under intense public criticism of its operations when promises they had made in the late 1990s could no longer be fulfilled.
Donated capital assets are shown at fair market value plus ancillary charges.
Donated capital assets generally should be recorded and treated as another financing source when sold and should be directly recorded in the general fixed-asset account group upon receipt.
Finally, the ED proposes to distinguish fair value (a market-based exit price) from acquisition value (a market-based entry price) and use the latter for valuing donated capital assets, donated works of art, historic treasures, and capital assets received in connection with service concession arrangements.
Endeavor Catalyst is a revolutionary and high-impact initiative that uses donated capital to allow the organization to co-invest in Endeavor Entrepreneurs in a neutral, unbiased way.
HSBC Holdings (LSE: HSBA) has announced that it has donated capital to GNAAS.
GAAP require that donated capital assets be recorded at their fair value as of the date of donation.