The market value of financial assets refers to_______
A. The book value of financial assets based on historical cost
B. On the valuation base date, the expected value of the assets acquired by willing buyers and sellers through arm's length transactions under the condition of knowledge, prudence and non-coercion
C. The value of assets or bonds acceptable to both parties in an arm's length transaction
D. The market value obtained by revaluing the trading account positions according to the current market conditions
Answer:B
The market value of financial assets refers to_______
A. The book value of financial assets based on historical cost B. On the valuation base date, the expected value of the assets acquired by willing buyers and sellers through arm's length transactions under the condition of knowledge, prudence and non-coercion C. The value of assets or bonds acceptable to both parties in an arm's length transaction D. The market value obtained by revaluing the trading account positions according to the current market conditions