市场价值是指一项资产当前成交的价格，它反映了市场对该资产的即时认可度。而公允价值则是在公平交易中双方认可的价格，强调的是交易双方信息对称、无欺诈行为的环境下达成的价格共识。通常来说，市场价值并不总是等于公允价值。市场价值可能因为市场情绪波动、供需关系等因素而高于或低于公允价值。然而，公允...
在会计领域，"Fair Value"与"Market Value"指的是在特定日期，通过有序交易，市场参与者之间出售资产或转移负债所收到或支付的价格。美国通用会计准则（GAAP）下定义为，资产或负债的公允价值为在资产负债表日或非资产负债表日发生的有序交易中，预期收到的资产价格或支付的负债金额。企业会计准则第39号...
Fair market value is determined based on the expected price in an open and unrestricted market. This standard isn’t the same as “strategic” or “investment” value, which refers to a business’s perceived value to aspecificinvestor. Under Rev. Rul. 59-60, a valuation expert considers eig...
What i understand is that fair value is actually the market value but it could be different because it is price agreed between the seller and buyer and either the buyer negotiated the price which means it is going to be lower than the market value or seller has convinced the buyer to pay...
book value是资产净值，资产净值是由资产原始价值减去各自的备抵账户余额计算所得。同时，各资产净值共同...
简单的说，市场价值是某项资产现在成交的价格，公允价值是在双方公平交易基础上彼此认可的价格。一般情况下：市场价格≠公允价值；通常情况下：市场价格＞公允价值。公允价值是参与交易的双方对市场价值的一种判断。
资产净值，也就是账面价值，指的是资产原始价值减去各自的备抵账户余额后得到的金额。资产净值构成企业的实际资产总数，而非名义资产总数。在资产负债表中，资产以净值列示，这更能反映企业的资产构成，为报表使用者提供更可靠的信息。资产净值与折旧相关，主要目的是使会计信息更加可靠。账面价值则是股东权益...
Another major and key difference between Fair Value vs Market Value is that the fair value of an asset will always be adjusted for an impairment (when the value goes down) which is due on the asset. An asset’s intrinsic or true value can be derived using the same method, while the m...
Define fair market value. fair market value synonyms, fair market value pronunciation, fair market value translation, English dictionary definition of fair market value. n. The price, as of a commodity or service, at which both buyers and sellers agree t
book value是资产净值，资产净值是由资产原始价值减去各自的备抵账户余额计算所得。同时，各资产净值共同...