Current value

  The costs of replacement of an asset on the date of valuation (replacement value) or the proceeds from continued use or sale of the asset on the date of valuation (realisable value), whichever is the lower.

International financial encyclopaedia . 2014.

Look at other dictionaries:

  • Current Value — Имя при рождении Tim Eliot Страна  Германия …   Википедия

  • current value — dabartinė vertė statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis 1) Vertinant turtą – diskontuota būsimojo laikotarpio pinigų srautų suma, kuria įvertinamas turtas ir kurią, kaip tikimasi, turtas turėtų… …   Lithuanian dictionary (lietuvių žodynas)

  • current value — See current market value fair market value …   Black's law dictionary

  • current value — Fin a ratio indicating the amount by which current assets exceed current liabilities …   The ultimate business dictionary

  • current value — accepted existing value …   English contemporary dictionary

  • Current Value/Temp — Current Value Имя при рождении Tim Hielscher Страна  Германия …   Википедия

  • current value accounting — ➔ accounting * * * current value accounting UK US noun [U] (also current cost accounting, also fair value accounting) ► ACCOUNTING a method of accounting based on the cost of replacing assets at the prices that would be paid now, rather than at… …   Financial and business terms

  • current-value accounting — An accounting method that takes account of changes in specific prices rather than changes in the general price level. Assets can be valued at their net realizable value, current replacement cost, or net present value – or a combination of these …   Accounting dictionary

  • Учет по текущей стоимости (CURRENT VALUE ACCOUNTING)  — Метод учета, согласно которому основой оценки всех активов служит текущая стоимость замещения, текущая возможная цена продажи или чистая возможная цена продажи. Основой оценки всех обязательств является текущая стоимость …   Словарь терминов по управленческому учету

  • current cost accounting — ➔ accounting * * * current cost accounting UK US noun [U] ► ACCOUNTING CURRENT VALUE ACCOUNTING(Cf. ↑current value accounting) …   Financial and business terms

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