The best replacement for fair value is fair market value.

The best alternatives to fair value are rated as following:
★★★★★  fair market value
★★★★  historical cost
★★★  book value
★★★  market value
★★  futures
★★  cash flow hedge
★  carrying value
★  present value
★  equity method
★  intrinsic value
★  accrual accounting
★  amortized cost
★  face value
★  historical cost accounting
★  cost
  current value
  target price
  cost model
  mark to market
  net book value
  par value
  net realizable value
  carrying amount
  market price
  equity method accounting
  historical
  contract value
  amortized
  future value
  historical accounting
  carry value

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fair value
fair market value
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