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公允价值即公允市价及公允价格,在熟悉市场的情况下,买卖双方在公平交易与资源的原则上所制定的价格,或者是没有关联的两方在公平交易的基础上的一项能够被卖卖货负债能够被偿清的一种成交价格。在进行公允价值会计的计量下,负债与资产根据在公平交易的过程中,熟悉市场的情况,使交易的双方自愿的进行债务偿清或者资产交换的金额计量,公允价值社会信息的契约有用性对购买企业的业务记录运用公允价值信息进行计量,在实际业务中,一般由资产的评估机构来对被合并的企业进行净资产评估。
The fair value is the fair market price and the fair price. If the market is familiar with the market, the fair price and the principle of fair trade between buyers and sellers, or an unaffiliated party that can be sold on an arm’s length basis Selling liabilities can be paid off a transaction price. Under the measurement of fair value accounting, liabilities and assets are familiar with the market conditions in the process of fair trade, so that both parties to the transaction voluntarily carry out the measurement of the amount of debt repayment or asset exchange, and the usefulness of the contract of fair value social information The business records of the purchased enterprises are measured with the fair value information. In actual business, the assets appraisal agency generally evaluates the net assets of the merged enterprises.