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.'This is a definition of which measurement basis?


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.'This is a definition of which measurement basis?

A.Historical cost

B.Fair value

C.Value in use

D.Current cost

正确答案:Fair value


Tag:中国会计准则全英文 时间:2022-01-04 19:55:18