【简答题】When the first enquiry, the enquiry often asks for general information concerning the products in question. The following materials are generally requested for. a. sample b. booklet/broch...
【单选题】Which of the following defines the term ‘fair value’?
A.
The price at which an orderly transaction to sell an asset or to transfer a liability would take place between market participants at the reporting date under current market conditions
B.
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
C.
The weighted average price at which orderly transactions to sell assets or to transfer liabilities are taking place between market participants at the reporting date in the relevant market
D.
The entry price at the measurement date from the perspective of a market participant that holds the asset or owes the liability