Operability is another trouble about fair value application. Current market price and the present value is analyzed, the application conditions, steps and how to determine about the methods are deduced.
可操作问题是公允价值应用的另外一个难题,本文从公允价值获取方法入手,主要分析了现行市价法和现值法,分别提出了两种方法的应用的条件、步骤、确定的方法。