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.
RegisterLog in Sign up with one click: Facebook 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 ...
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...
[translate] awhy does ~become so rampant 为什么做~become很繁茂 [translate] aWhen recoverable amount declines below carrying amount.International Accounting Standard 36(IAS),para.5. 当恢复性数额在运载的数额之下下降。国际会计标准36( IAS), para.5。 [translate] ...
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 ...
The carrying amount is the original cost of an asset as reflected in a company’s books or balance sheet, minus the accumulated depreciation of
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. 2.
Accounting Principles (GAAP) as the price that two independent and rational parties would agree upon in an open market. While fair value certainly has its critics due to its subjective nature, our previous example demonstrates clearly why some investments' carrying amount should reflect their fair ...
Salomien is a Chartered Accountant (South Africa) and has a degree in Accounting and Auditing. She has worked in public practice for 25 years and was also responsible for training staff and clients. In this lesson, we will explain how to calculate the carrying amount of goodwill...
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 ...