fair transfer price 中文意思是什麼
fair transfer price
解釋
公平劃撥價格,公允劃撥價格-
Where the cash inflow of the asset group is affected by the internal transfer price, the future cash flow of the asset group shall be determined on the basis of the best available estimate made by the managers of the enterprise for the future price in the fair transaction
如果該資產組的現金流入受內部轉移價格的影響,應當按照企業管理層在公平交易中對未來價格的最佳估計數來確定資產組的未來現金流量。
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