公允价值在实务的财产处理上,指买卖的双方对于交易的各事项有充分的认知共识,并达成交之意愿所定的价格;在法律层面则是符合“诚信原则”之交易准则。
定义
- 双方对交易事项已充分了解并有成交意愿,在正常交易下据以达成资产交换或负债清偿之金额。[1]
- 公允价值分别依其财务报导目的及法律事务分别定义为:
参考文献
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