公允价值 是什么？
公允价值 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, as defined by IFRS 13 and US GAAP.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “公允价值” Used in Practice?
IFRS 13要求以公允价值计量的所有资产和负债，需披露相应的输入层级。
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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公允价值 是什么？
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, as defined by IFRS 13 and US GAAP.
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