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iica.21022022 - Coggle Diagram
iica.21022022
Fair Value (IBC)
Fair value is the estimated realizable value of the assets of the corporate debtor,
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and where the parties had acted knowledgeably, prudently
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Orderly Liquidation
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that could be realized, given as reasonable time to find a purchaser(s)
an “as-is, where-is” basis.
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Forced Liquidation
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Concept
Unless the seller is compelled to sell by a deadline that prevents proper marketing, the seller will be a willing seller within the definition of market value
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POV
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Going Concern
intangible elements
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the necessary licenses, systems and procedures in place
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Impairment Testing
Value in use
The present value of the future cash flows expected to be
derived from an asset or Cash Generating Unit
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