| 单词 | fair value |
| 释义 | fair value fair value(fair market value) The amount of money for which it is assumed an asset or liability could be exchanged in an arm’s length transaction between informed and willing parties. The concept is essential in acquisition accounting. It is also important, if controversial, in accounting for derivatives and other complex financial instruments. The Financial Reporting Standard Applicable in the UK and the Republic of Ireland permits fair value accounting in a much wider range of circumstances than was the case in previous UK accounting practice. |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。