What is a carrying amount in accounting?Question:What is a carrying amount in accounting?Accounting:Keeping financial records pertaining to a business entity is known as accounting. Nowadays, electronic accounting is preferred since it is fast and secures information for future reference.Answer...
Twitter Google Share on Facebook net asset value (redirected fromCarrying Amount) Financial Related to Carrying Amount:book value,Fair value net asset value n.Abbr.NAV The market value of all securities owned by a mutual fund, minus its total liabilities, divided by the number of shares issued...
Carrying amount is the value of an asset as it appears on the balance sheet and is acquired, after deducting its accumulated depreciation and impairment expenses. The market value of an asset, on the other hand, depends onsupply and demand, where if the demand is high, its value increases,...
In accounting, impairment desc... 保险金=保险金额? RO: 保险一般会涉及保险金、保险金额和保险费等术语,明确各自所表示的含义是有必要的。保险金是保险人根据保险合同的约定,对被保险人或者受益人进行给付的金额;或者当保险事故发生时,对物质损失进行赔偿的金额。保险金额,又称为“保额”,是指一个保险合同项下...
carrying value（经济术语）是指按照会计核算的原理和方法反映计量的企业价值。《国际评估准则》指出，企业的账面价值,是企业资产负债表上体现的企业全部资产(扣除折旧、损耗和摊销)与企业全部负债之间的差额，与账面资产、净值和股东权益是同义的。资产的账面价值=资产账面余额-资产折旧或摊销-资产减值准备 ...
Share on Facebook Thesaurus Financial Idioms Encyclopedia Wikipedia Related to carrying:carrying capacity,carrying out,Carrying Amount car·ry (kăr′ē) v.car·ried,car·ry·ing,car·ries v.tr. 1.To hold or support while moving; bear:carried the baby in my arms; carrying a heavy backpack...
Carrying amount=97/100*3,000,000 + (3/100*3,000,000 – 73,000) = 2,927,000 Capital loss = call price – carrying amount = 103/100*3,000,000 - 2,927,000 = 163,000 考点:FSA- Non-Current (Long-Term) Liabilities - Accounting for Bond添加...
After an impairment loss is recognized, the adjusted carrying amount of the intangible asset shall be its new accounting basis. Which of the following statements about subsequent reversal of a previously recognized impairment loss is correct? A. It must be disclosed in the notes to the financial ...
See carrying amount. Related Q&A What is the carrying amount? How do you calculate the cost of carrying inventory? What is a valuation account? What is book value? What is the double declining balance method of depreciation? What is net present value? Dictionary A B C D E F G H I J...
Australian Accounting ReviewBadenhorst, W.M., Brummer, L.M. & de Wet, J.HvH. (2015). The value-relevance of equity accounted carrying amounts and disclosed fair values of listed associates. Australian Accounting Review, forthcoming.The value-relevance of equity accounted carrying amounts and ...