When an enterprise accepts investment in fixed assets, intangible assets and other non-cash assets, it should take the value agreed in the investment contract or agreement (except unfair) as the entry value.

Except unfair value agreed in the contract or agreement, what does this sentence mean?

1. If the intangible asset agreed in the contract or agreement is unfair, the cost of the intangible asset should be determined according to the contract and agreement value. Otherwise, the entry value of the intangible asset should be determined according to the fair value.

2. The new standard stipulates that the cost of the intangible asset invested by investors should be determined according to the value agreed in the investment contract or agreement, unless the value agreed in the contract or agreement is unfair. In the case of unfair value agreed in the investment contract or agreement,