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，通過知識(shí)點(diǎn)的學(xué)習(xí)來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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