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所谓公允价值是指在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额。在公允价值计量下,资产和负债按照在公平交易中熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。
The so-called fair value refers to the amount of voluntary exchange of assets or debt settlement in a fair deal, the parties familiar with the situation. Under the measurement of fair value, assets and liabilities are measured at the voluntary exchange of assets or settlement of debt by both parties who are familiar with the situation in fair transaction.