ACCA考试definition是考点吗？怎么去理解？

了解ACCA考试的学员都知道，ACCA考试的科目很多，学员要想拿到ACCA证书是需要一段时间的考试才可以的。ACCA考试知识点很多，学员怎么学习却很关键。那么，ACCA考试definition是考点吗？怎么去理解？

ACCA考试definition在备考过程中学员应该认真的学习，掌握ACCA考试的内容，通过知识点的学习来更好的去掌握其要点。下面是给大家总结的ACCA考试definition的知识点的内容：


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

一般情况：

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

特殊情况：

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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