浅议异行业中公允价值的异同

公允价值在新会计准则中的应用引起人们的普遍关注，对于会计领域中的这一重大改变，资产评估领域应当予以重视。本文针对会计领域中的公允价值和资产评估价值加以阐述比较，弄清两者之间的关系，有利于资产评估业务的开展和发展。

Differences between the Fair Value of Accountingand Assets Appraisal

More and more people concerned that the application of fair value in the new accounting standards, with the big changes in accounting , the industry of assets appraisal should take these changes serious. This paper contrasts fair value between accounting and assets appraisal, make the relation between both sides clearly, this may beneficial to the development of assets appraisal.