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有关公允价值的定义有多种版本,其中最具代表性的来自FASB和IASC。FASB认为,公允价值指“在自愿各方之间进行的现行交易(即在非被迫或清算交易)中,购买(或发生)或出售(或清偿)资产(或负债)的金额。IASC认为,公允价值指“在公平交易中,熟悉情况的当事人自愿据以进行资产交换或负债清偿的金额”。英国会计准则委员会(ASB)为金融工具公允价值所下的定义为:在公平交易中,亦即在非强制性或非清算性销售中,熟悉情况的当事人自愿据以交易(该金融资产或金融负债)的金额。
There are several versions of the definition of fair value, the most representative of which come from FASB and IASC. In the opinion of the FASB, the fair value is “the amount of assets (or liabilities) purchased (or incurred) or sold (or discharged) in the current transaction between voluntary parties (ie in non-forced or liquidated transactions).” The IASC considers , The fair value refers to “the amount of willingness to be exchanged by the parties familiar with the situation on an arm’s length basis for exchange of assets or liabilities.” The definition of fair value of financial instruments by the ASB is as follows: In an arm’s length transaction, That is, the amount of the parties willing to know about the transaction (the financial asset or financial liability) that are familiar with the situation in the non-mandatory or non-liquidity sales.