NO.PZ2018062004000039
问题如下:
The value amount at which two parties in an arm’s length transaction would exchange the asset is called
选项:
A. present value
B. fair value
C. Realized value
解释:
B is correct. This is the definition of fair value. Present value is the discounted value of the assets’ expected future cash flows. Realized value is the amount at which the firm could sell the assets.
realized value在哪个科目哪个知识点说到过?