The fair value for an asset or liability is measured as:
选项:
A: The appraised value of the asset or liability.
B: The price that would be paid to acquire the asset or received to assume the liability in an orderly transaction between market participants.
C: The price that would be received when selling an asset or paid when transferring a liability in an orderly transaction between market participants.
D: The cost of the asset less any accumulated depreciation or the carrying value of the liability on the date of the sale.
发布时间:2024-05-24 20:02:05