Fair value_ACCA考试AA知识点

Fair value_ACCA考试AA知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了Fair value_ACCA考试AA知识点，希望能够帮助到大家。

【科目】

ACCA-AA

【知识点】

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date; i.e. An exit price

Fair value is most commonly calculated by taking the open market value. Where this is no active market for the asset and liability, then the following basis should be used:

·Estimates of future cash flows

·Time value of money （discounting）

·Take into consideration the uncertainty of the market.

Fair value looks at the market perspective.

以上就是小编为大家整理的Fair value_ACCA考试AA知识点了，希望大家能够认真学习，倒计时，预祝到家顺利通过ACCA考试。

注：以上内容来自Claire老师冲刺串讲班

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