1. The transaction is between related parties .
2. The transaction occurs under duress or the seller is forced to accept the price in the transaction because of urgency .
3. The unit of account represented by the transaction is different from the unit of account for the asset or liability measured at fair value .
4. The market in which the transaction occurs is different from the principal ( or most advantageous ) market in which the reporting entity would sell or otherwise dispose of the asset or transfer the liability .