2.carrying value of an investment with a fixed maturity amount 定额到期证券投资帐面价值 您所说的这个词语，是属于CFA词汇的一个，掌握好CFA词汇可以让您在CFA的学习中如鱼得水，这个词的翻译及意义如下：也称为撜嗣婕壑禂，相等于总资产 - 无形资产及负债（例如债务）
She collecteinformation of three fixeincome investments from PZ’s yeen2019 financireport (assume cost=pvalue):Please calculate PZ company’s carrying value of investment portfolio in the enof 2019: A.101,000 B.105,000 C.107,000 C is correct.考点关于financiassets的三种类型 的会计计量方法解析...
certain investment properties located in Macau withacarrying valueofHK$2.2 million and realised a gain of HK$0.1 million. mmg.com mmg.com 截至二零零七年六月三十日止六個月內,集團出售若干位於澳門價值為2,200,000港元 的投資物業,實現利潤 ...
When the cost method is used to account for an investment, the carrying value of the investment is affected by what?Cost Method:The cost method is used when a company acquires a little or no-control investment in another company. The investment in...
Itbookeda139millionNewZealanddollar (US$95million)impairmentchargeagainstthecarryingvalueofitsinvestmentinSanlu. 相应于其在三鹿集团投资的帐面价值,该集团已计入1.39亿新西兰元(合9,500万美元)的资产减值支出。 www.cuyoo.com 6. Unlessotherwiseauthorized,enterprisesmaynotadjustthecarryingvalueoftheirassetsat theirow...
Book value is also used in one context in which it is not commonly synonymous with carrying value; the initial outlay for an investment asset. This is the price paid for a security or debt instrument, such as a stock or bond. For example, when stocks are sold by an investor,capital gai...
acquisition carrying value fair value acquisition carrying value fair value The Intricate Tapestry of Acquisition, Carrying Value, and Fair Value In the world of finance and business, the concepts of acquisition, carrying value, and fair value are like the threads that weave together thecomplex ...
The investment company's original cost of these assets was $6 million. However, after two negativegross domestic product(GDP) rates, the market experiences a significant downturn. The company's portfolio falls 40% in value, to $3.6 million. Therefore, the fair value of the asset is $3.6 mi...
When the market value of an investment in a debt security is less than its carrying value, how should the investor report the investment on the balance sheet if the security is classified as held-to-maturity and what amount should be reported if the security is classified as available-for-sa...
Costs that increase with increases in the level of investment in current assets. Costs that fall with increases in the level of investment in current assets are called shortage costs. Carrying costs are generally of two types. First, because the rate of return on current assets is low compared...