Accounting

The Highest and Best Use Valuation Premise – Fair Value

 In combination valuation premise: A basis used to determine the fair value of an asset that provides maximum value to market participants principally through its use in combination with other assets and liabilities as a group (as installed or otherwise configured for The Highest and Best Use Valuation Premise – Fair Value).

Stand alone valuation premise:

A basis used to determine the fair value of an asset that provides maximum value to market participants principally on a stand-alone basis.

The highest and best use valuation premise establishes the valuation premise used to measure the fair value of that asset.

Difference between the current use of an asset and the highest and best use valuation premise

The current use is how the reporting entity is currently using an asset.

The highest and best use valuation premise is based on how market participants will use the asset.

An example of where the two may differ is where land is currently used as a site for a factory, but the land could be used for residential purposes. The current use is industrial while the highest and best use could be either industrial or residential.

 

 

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