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Analysis

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.

Quick answer: 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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Quick answer

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.

Why it matters

公允价值 matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

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Questions and answers

Questions and answers

What is 公允价值?

In this glossary, 公允价值 refers to: 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.

How is 公允价值 used in finance?

In finance communication, this term appears in contexts such as: "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。"

Why does 公允价值 matter in finance?

公允价值 matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses 公允价值?

公允价值 is mainly used by Financial Analysts, Bankers, and Traders.

What category does 公允价值 belong to?

In this glossary, 公允价值 is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

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.

Operational example

IFRS 13 requires all assets and liabilities measured at fair value to be disclosed with reference to the relevant input hierarchy.

Localized term

公允价值

Localized example

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。

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Analysis

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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