Also referred to as book value or carrying value; the cost of a plant asset minus the accumulated depreciation since the asset was acquired. This net amount is not an indication of the asset’s fair market value. Also used in reference to bonds payable: the face amount in Bonds Payable pl...
The value of an asset after accumulated depreciation has been deducted is known as thecarrying amount. Since the carrying amount must be computed, it... Learn more about this topic: Recording Transactions in Accounting | Process & Examples ...
[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] ...
For those unaware, the premium is the amount that investors pay over the bond’s par value. Discount is when investors acquire bonds at less than the par value. In accounting, we amortize these premiums and discounts over the life of the bond. The formula to calculate the carrying value of...
The carrying cost formula in cost accounting is: Inventory Carrying Cost (%) = (Total Carrying Costs/Total Inventory Value) x 100 Reasons for High Inventory Carrying Costs A fine line between inventory and demand needs to be struck. Most companies believe having too many items is better than ...
(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 disclosed fair values of listed associates. LM Brummer,JH De Wet. The Australian ...
be conducted without intermediate air supply to the diaphragm, i.e., during the test the diaphragm is actuated by the spring-brake actuator pipe in unpressurized condition. The service-brake piston deviation from the centerline which amounts to 3° results in a f 正在翻译,请等待...[translate...
aTender evaluation and supplier selection methods in public procurement 嫩评估和供应商选择方法在政府调配[translate] aIn the application of the Company's accounting policies, which are described in Note 4, management is required to make estimates and assumptions about the carrying amounts of assets an...
investment in KCS, discrete tax items, changes in the outside basis tax difference between the carrying amount of the Company's equity investment in KCS and its tax basis of the investment, settlement of Mexican taxes relating to prior years, changes in income tax rates, and chan...
Carrying value is an accounting measure of value, where the value of an asset or a company is based on the figures in the company's balance sheet.