新旧课本变化（New and old textbooks change）.docVIP

新旧课本变化（New and old textbooks change） 4., ninth chapters Original material: 127 pages, the last 14 lines (1) determination of the fair value of financial assets in an active market New textbooks: add content above: The enterprise shall use appropriate and sufficient data to calculate the fair value, and to use the observed input value as much as possible to avoid the use of non observable input values. The fair value should be divided into three levels in the measurement, the first level is the enterprise in the same asset or liability in the market quotation, active measurement date, with the