公允价值的定义保留了原定义中对于成交价格的表述。
The definition of fair value retains the exchange price notion in earlier definitions of fair value.
公允价值的定义，和计量公允价值的理论框架一起，势当强化公允价值计量的一贯性和可比性。
A single definition of fair value, together with a framework for measuring fair value, should result in increased consistency and comparability in fair value measurements.
本文从公允价值相关概念的理论辨析入手，重点剖析了公允、公平交易等含义，从而引出公允价值的定义；
The dissertation begins with some of the concepts about fair value, analyzes the meaning of fair and fair trade, then the definition of fair value.
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