Neidio i'r prif gynnwy

Saesneg: fair value

Cymraeg: gwerth teg

Rhan ymadrodd

Enw, Gwrywaidd, Unigol

Diffiniad

The amount of money for which it is assumed an asset or liability could be exchanged in an arm’s length transaction between informed and willing parties.

Nodiadau

Term o faes cyfrifyddu.