To determine accurately the fair value of the security of a given firm or Company, the necessary three conditions to be met are: 1) The fair value per share, in another word known as a unit must be indomitable and in print. 2) At this point, the unit qualifies to be the basis for current transactions. 3) In an event the fair market value of an equity security is determined then the sales price can be easily reached on a securities exchange which is registered with the United States Securities and Exchange Commission. The sales price also can made be available in the over the counter markets. The last condition relates in foreign market situations exclusively. The overseas market should be analogous in width and extent to the American markets pursuant to (FASB, ASC 320-10-20).