账面金额，即账面余额。账面价值，即账面余额 - 坏账准备 - 减值损失。公允价值，即市场公允价值。
Carrying value = book value 指账面价值，即出现在资产负债表上的金额fair value 市场上的公允价值group financial statement [会计] 分组合并财务报表Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is ...
Fair value is very subjective. Carrying the amount is a conservative way to show the value of assets in the balance sheet. If, instead of Carrying value, fair value was used, then many companies would have inflated profit by showing higher fair value for assets. Conclusion Carrying the Amoun...
calculate the fair value of an indefinite-lived intangible asset unless the organization determiners, based on a qualitative asset unless the organization determines, based on a qualitative assessment, that it is "more likely than not" that the asset's fair value is less than its carrying amount...
FAIR valueRetraction: The Value-relevance of Equity Accounted Carrying Amounts and Disclosed Fair Values of Listed Associates The above article, published online on 16 June 2016 in Wiley Online Library (wileyonlinelibrary.com) and in Volume 26(2), pp. 177-189, has been retracted by...
Defining Carrying Value In finance, carrying value refers to the monetary worth assigned to an asset or liability on a company’s balance sheet. It is also known as net book value or carrying amount. The carrying value represents the net value of an asset after adjusting for depreciation, amo...
当资产的账面金额超过公允价值减出售成本,必须在使用该资产是否减值计算值where the carrying amount of an asset exceeds the fair value less costs to sell,it is necessary to calculate the value in use of the asset to determine whether it is impaired...
What three factors determine the amount of money to be repaid on a note payable? Explain the adjustment when the market value of a bond goes down. Explain the reasons for bond ratings and how they can affect bond prices. What information is contained in a bond indenture? What purpose does...
As we did not own or operate the acquired businesses during the pre-acquisition periods, no assurance can be given that we have identified all adjustments necessary to present the revenue and OCF of these entities on a basis that is comparable to the corresponding post-acquisition amounts that ...
the fair value of an asset is the amount paid in a transaction between participants if it's sold in the open market. A willing buyer and seller have agreed upon this value. Due to the changing nature of open markets, however, the fair...