公平價值解釋是咩?

基本上所謂公平價值係你嘅市值，正確啲嚟講你收到嘅已經唔再係一份傳統保守按照歷史價格入賬的財務報表，而係近似一份估值報告。當中有包括以現金值(present value)估算應收賬等非客觀因素。而家金融海嘯又話唔用市值，真係一時一樣，令人無所適從。有興趣硏究請上香港會計師公會網頁www.hkicpa.org.hk去睇會計準則。
希望幫到你！

This is a new accounting term aroused these years from HKAS 32 & 39. Fair value is defined as the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.
For instance, under the new accounting standard, derivative financial instruments (即是常聽到的"衍生金融工具") are compulsory to be recorded as at reporting date, while the old standard do not required to disclose.
In this case, the fair value of the derivatives is the gain / loss as if the derivatives realized as at the reporting date.
If you want to refer to the original accounting standard, please go to the following web site.