一、公允价值含义及公允价值的计量我国在新实施的《企业会计准则第22号——金融工具确认和计量》中,将公允价值定义为“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。”对公允价值的计量,我国新会计准则采用了以下三种方式:第一,当存在活跃市场时,交换价格即为公允价值;第二,不存在此资产的活跃市场,但类 First, the fair value of the meaning and fair value measurement In the newly implemented “Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments”, the fair value is defined as “fair value,” refers to the fair trade, familiar with In the measurement of fair value, China’s new accounting standards adopt the following three methods: First, when there is an active market, the exchange price is the fair value; Second, there is no active market for this asset, but classes