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Fair value_ACCA考試AA知識(shí)點(diǎn)
Fair value_ACCA考試AA知識(shí)點(diǎn)來啦！2021年ACCA考試時(shí)間越來越近，小編為大家整理了Fair value_ACCA考試AA知識(shí)點(diǎn)，希望能夠幫助到大家。
【科目】
ACCA-AA
【知識(shí)點(diǎn)】
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.
以上就是小編為大家整理的Fair value_ACCA考試AA知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計(jì)時(shí)，預(yù)祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Claire老師沖刺串講班
本文為正保會(huì)計(jì)網(wǎng)校文章，轉(zhuǎn)載請(qǐng)注明
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