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《国际会计准则16》对某项资产的公允价值和市场价值的表述非常相似,但事实并不是这么简单。公允价值这个概念贯穿整个会计准则。表面上看,它和市场价值这个概念十分相似,都指在交易中的可取得的价格,但市场价值实际上是公允价值在固定资产上的一个具体应用。市场价值,在它相对简单的定义背后,有着详尽的概念体系作为支持。国际评估准则、美国评估执业统一准则和英国评估师手册等评估准则对市场价值在各种情形下的具体含义作了清晰的归纳,而公允价值作为一个类属词在应用中缺乏像市场价值概念体系的指导。
IAS 16 is very similar to the statement of fair value and market value of an asset, but the fact is not that simple. The concept of fair value throughout the accounting standards. On the surface, it is very similar to the concept of market value, both referring to the achievable price in the transaction, but the market value is actually a concrete application of fair value in fixed assets. Market value, behind its relatively simple definition, has a detailed conceptual system as support. The international assessment criteria, the United States assessment practice uniform guidelines and the British assessment division manual assessment criteria such as the market value of the specific meaning of a clear summary, and the fair value as a generic term in the lack of application of market value concept System guidance.