fair value
英
美
- fair adj.公平的;晴朗的;美丽的;相当的;(皮肤、毛发等)浅色的;白皙的n.展览会;市集adv.公平地,直接地
- value n.价值;价格;重要性;(pl)价值观;数值v.估价;重视;评价
- Negative Goodwill A gain occurring when the price paid for an acquisition is less than the fair value of its net assets.
由于收购价格低于收购资产的公平价值而获得的收益。