ACCA考試definition是考點(diǎn)嗎?怎么去理解?

了解ACCA考試的學(xué)員都知道,ACCA考試的科目很多,學(xué)員要想拿到ACCA證書(shū)是需要一段時(shí)間的考試才可以的。ACCA考試知識(shí)點(diǎn)很多,學(xué)員怎么學(xué)習(xí)卻很關(guān)鍵。那么,ACCA考試definition是考點(diǎn)嗎?怎么去理解?

ACCA考試definition在備考過(guò)程中學(xué)員應(yīng)該認(rèn)真的學(xué)習(xí),掌握ACCA考試的內(nèi)容,通過(guò)知識(shí)點(diǎn)的學(xué)習(xí)來(lái)更好的去掌握其要點(diǎn)。下面是給大家總結(jié)的ACCA考試definition的知識(shí)點(diǎn)的內(nèi)容:


1、Fair value

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

2、Illustration

一般情況:

A premium or discount on a large holding of the same shares is not considered when measuring fair value

the quoted price per share in an active market is used

特殊情況:

control premium is considered when measuring the fair value of a controlling interest

non-controlling interest discount is considered where measuring a non-controlling interest

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