了解ACCA考試的學員都知道，ACCA考試的科目很多，學員要想拿到ACCA證書是需要一段時間的考試才可以的。ACCA考試知識點很多，學員怎么學習卻很關鍵。那么，ACCA考試definition是考點嗎？怎么去理解？
ACCA考試definition在備考過程中學員應該認真的學習，掌握ACCA考試的內(nèi)容，通過知識點的學習來更好的去掌握其要點。下面是給大家總結的ACCA考試definition的知識點的內(nèi)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
一般情況：
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
特殊情況：
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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