ACCA證書是英國協(xié)會(huì)組織的考試，ACCA國際注冊(cè)會(huì)計(jì)師要求學(xué)員掌握的內(nèi)容有很多。ACCA考試的內(nèi)容要求學(xué)員能夠循序漸進(jìn)的去學(xué)習(xí)，同時(shí)也要求學(xué)員能夠掌握更多的財(cái)會(huì)知識(shí)。那么，F(xiàn)air value measurement在ACCA考試中怎么去理解？

ACCA考試的知識(shí)點(diǎn)較多，F(xiàn)air value measurement是ACCA考試的一個(gè)點(diǎn)，學(xué)員在學(xué)習(xí)該內(nèi)容的時(shí)候，要知道哪些是需要學(xué)員掌握的，哪些是需要學(xué)員理解的。Fair value measurement的內(nèi)容學(xué)員可以從下面學(xué)習(xí)：

1、Fair value

Fair value is a market-based measure, not an entity-specific one. Therefore, valuation techniques used to measure fair value maximize the use of relevant observable inputs and minimise the use of unobservable inputs.

2、IFRS 13 establishes a fair value hierarchy that categorises the inputs to valuation techniques into 3 levels:

1) A fair value measurement assumes that the transaction takes place either資產(chǎn)或負(fù)債進(jìn)行有序交易的主要 (或zui有利)市場。:

a) in the principal market for the asset or liability, or

b) in the most advantageous market (in the absence of a principal market). 注意：計(jì)算zui有利市場時(shí)，需要扣除所有成本，包括運(yùn)輸成本和交易成本。但計(jì)算FV時(shí)，應(yīng)該不含交易成本transaction costs。

2) The fair value of a liability assumes that the liability remains outstanding and the market participant transferee would be required to fulfill the obligation, rather than it being extinguished.需要考慮各種風(fēng)險(xiǎn)，包括信用風(fēng)險(xiǎn)。

3) For non-financial assets, the fair value measurement is the value for using the asset in its highest and best use (the use that would maximise its value，考慮點(diǎn)：physically possible, legally permissible and financially feasible) or by selling it to another market participant that would use it in its highest and best use. 對(duì)于非金融資產(chǎn)，資產(chǎn)的zui高效和zui佳使用，以及資產(chǎn)是與其他資產(chǎn)相結(jié)合使用還是單獨(dú)使用。主體計(jì)量公允價(jià)值時(shí)所采用的適當(dāng)估值技術(shù)，著重關(guān)注市場參與者對(duì)資產(chǎn)或負(fù)債進(jìn)行定價(jià)時(shí)所使用的變量。

ACCA財(cái)會(huì)知識(shí)的學(xué)習(xí)是幫助學(xué)員更好理解課程的關(guān)鍵，在學(xué)習(xí)該課程的時(shí)候，學(xué)員選擇適合自己的課程很關(guān)鍵。ACCA考試對(duì)學(xué)員來說，是知識(shí)積累的過程，是自我成長的過程，因此學(xué)員要重視ACCA考試的每一科內(nèi)容才可以。

ACCA的相關(guān)內(nèi)容就介紹這么多，更多ACCA內(nèi)容可以持續(xù)關(guān)注融躍教育官網(wǎng)，或者在線留言一起學(xué)習(xí)與探討！