公平價值（fair value）

* 基本上是指一樣東西在交投熱絡的市場出售，可望賣到的價格。

* For accounting purposes, fair value is broadly defined as the price received to sell an asset (or paid to transfer a liability) in an orderly transaction between market participants. (08-0370-A-Current Developments for Directors 2-28.indd)