會(huì)計(jì)專業(yè)外文翻譯----公允價(jià)值測(cè)量-會(huì)計(jì)審計(jì)(參考版)
2025-01-23 07:11本頁面
【正文】 that is, they are motivated but not forced or otherwise pelled to do so. 20In parison, the definition of fair value in IFRSs refers to‘ knowledgeable, willing parties in an arm’s length transaction’.Paragraphs 4244 of IAS 40 Investment Property provide a description of this concept: 42The definition of fair value refers to ‘knowledgeable, willing parties’.In this context, ‘knowledgeable’ means that both the willing buyer and the willing seller are reasonably informed about the nature and characteristics of the investment property, its actual and potential uses, and market conditions at the balance sheet date. A willing buyer is motivated, but not pelled, to buy. This buyer is neither overeager nor determined to buy at any price. The assumed buyer would not pay a higher price than a market prising knowledgeable, willing buyers and sellers would require. 43A willing seller is neither an overeager nor a forced seller, prepared to sell at any price, nor one prepared to hold out for a price not considered reasonable in current market conditions. The willing seller is motivated to sell the investment property at market terms for the best price obtainable. The factual circumstances of the actual investment property owner are not a part of this consideration because the willing seller is a hypothetical owner (ega willing seller would not take into account the particular tax circumstances of the actual investment property owner). 44The definition of fair value refers to an arm’s length transaction. Anarm’s length transaction is one between parties that do not have a particular or special relationship that makes prices of transactions uncharacteristic of market conditions. The transaction is presumed to be between unrelated parties, each acting independently. 21The IASB’s preliminary view is that the market participant view is generally consistent with the concepts of a knowledgeable, willing party in an arm’s length transaction that are currently contained in IFRSs. However, in the IASB’s view, the proposed definition more clearly articulates the marketbased fair value measurement objective in IFRSs. 外文翻譯考核表 指導(dǎo)教師對(duì)外文翻譯的評(píng)語： 指導(dǎo)教師 （簽名） 年 月 日 建議成績 評(píng)閱小組或評(píng)閱人對(duì)外文翻譯的評(píng)語： 評(píng)閱小組負(fù)責(zé)人或評(píng)閱人 （簽名） 年 月 日 建議成績 。 it is not settled with the counterparty). The definition in IFRSs refers to the amount at which a liability could be settled between knowledgeable, willing parties in an arm’s length transaction. 11 These differences are discussed in more detail below. Issue 2A. Exit price measurement objective 12 The Basis for Conclusions of SFAS 157 includes the following discussion: C26The transaction to sell the asset or transfer the liability is a hypothetical transaction at the measurement date, considered from the perspective of a market participant that holds the asset or owes the liability. Therefore, the objective of a fair value measurement is to determine the price that would be received for the asset or paid to transfer the liability at the measurement date, that is, an exit price. The Board [FASB] concluded that an exit price objective is appropriate because it embodies current expectations about the future inflows associated with the asset and the future outflows associated with the liability from the perspective of market participants. The emphasis on inflows and outflows is consistent with the definitions of assets and liabilities in FASB Concepts Statement No. 6, Elements of Financial INVITATION TO COMMENT Statements. Paragraph25 of Concepts Statement 6 defines assets in terms of future economic benefits (future inflows). Paragraph 35 of Concepts Statement 6 defines liabilities in terms of future sacrifices of economic benefits (future outflows). 13 Paragraph 49 of the IASB’s Framework for the Preparation and Presentation of Financial Statements similarly defines asset
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