一、公允价值与预期现值法的基本含义美国财务会计准则委员会(FASB)将公允价值定义为：在当前的非强迫或非清算的交易中，自愿双方之间进行资产(或负债)的买卖(或发生与清偿)的金额。国际会计准则将其定义为: 在公平交易中，熟悉情况的当事人自愿据以进行资产交换或负债清偿的 First, the fair value and the expected value of the law of the basic meaning of the FASB fair value is defined as: In the current non-compulsory or non-liquidation of the transaction, the voluntary purchase and sale of assets (or liabilities) between the parties (Or occurrence and settlement) of the amount. International Accounting Standards defines it as: In an arm’s length transaction, the parties familiar with the situation voluntarily exchange for assets or settle the liabilities