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 value of intangible assets in Mexico Other tax rules on corporate finance: change of accounting policy: meaning of ‘carrying value’ Stainless-steel interrupter-head construction for circuit-interrupters continuously carrying high-value-amperage currents ...
aIf the disposal value is below the carrying value, there will be a financial loss for financial accounting purposes 如果处置价值在现存价值之下,将有财政损失为财务会计目的[translate]
are deducted. Depending on the accounting method that prevails in the area where the company is located, the value of intangible assets may also be subtracted from the value of the total assets. Calculating carrying value of this type is often used as a means of setting a sale price for th...
The value of an asset after accumulated depreciation has been deducted is known as the carrying amount. Since the carrying amount must be computed, it... See full answer below.Become a member and unlock all Study Answers Start today. Try it now Create an account Ask a question Our ...
Carrying frames in accountingdoi:US2649733 AA. G. HelgesonUS
Accounting Fixed Assets Carrying Value Carrying ValueCarrying value of a fixed asset (also called book value) is the amount at which a fixed asset is appears on a balance sheet. It equals the original cost or revalued amount of the asset minus accumulated depreciation and accumulated impairment ...
Different from the carrying value, thefair valueof assets and liabilities is calculated on amark-to-market accounting basis. In other words, 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 ...
Carrying value is anaccounting measureof value in which the value of an asset or company is based on the figures in the respective company's balance sheet. For physical assets, such as machinery or computer hardware, carrying cost is calculated as (original cost - accumulated depreciation). If...
For all intents and purposes, the two terms are interchangeable. The termbook value is derived from the accountingpractice of recording an asset's value based upon the original historical cost in the books minus depreciation. Carrying value looks at the value of an asset over its useful life;...