[CFA入门] 请教关于 book value, market value和fair value 股票, market

dreamhk

本人的理解是，book value就是账面价值，即报表上写出来告诉你的价值；market value是市场价值，是股价*股票数量；book value和market value可能不同。(如果不同，应怎样调整呢？)fair value是公允价值，但是不知道怎样计算？

请问这3个的联系和区别是什么？谢谢！

weimingosi

To a large extent, market value is fair value, if the market is active and functioning well and the valuation scheme in the market is effective. If the market is not active enough, the market value cannot be seen as fair value. If so, some valuation models may need to be used to justify the fair value. The certain disclosure is required for these method of getting fair value in notes of financial statements.