մնացորդային արժեք

մնացորդային արժեք

The estimated amount that an entity would currently obtain from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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Kalbos dalis: noun
Sinonimai:
Blossary:
Pramonės šaka / sritis: Financial services
Category: Accountancy
Company:
Produktas / gaminys:
Akronimas / santrumpa:

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արժեք

Retail; Supermarkets

Ցանկացած ապրանքի կամ ծառայությունների դիմաց վճարված արտարժույթի գումարը: Մանրածախ գինը հավասար է ինքնարժեք գումարած ...

մնացորդային ռիսկ

Economy; Economics

When you buy an asset you become exposed to a bundle of different risks. Many of these risks are not unique to the asset you own but reflect broader possibilities, such as that ...

այլընտրանքային արժեք

Economy; Economics

The true cost of something is what you give up to get it. This includes not only the money spent in buying (or doing) the something, but also the economic benefits (utility) that ...

ներկա արժեք

Financial services; Accountancy

A current estimate of the present discounted value of the future net cash flows in the normal course of business.

խումբ

Financial services; Accountancy

A parent and all its subsidiaries.

հետազոտություն

Financial services; Accountancy

Original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding.

վերագնահատում

Financial services; Accountancy

Restatement of assets and liabilities.

բարձրագույն կառավարման մարմին

Financial services; Accountancy

Those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether ...

գործառնական ցիկլ

Financial services; Accountancy

The time between the acquisition of assets for processing and their realisation in cash or cash equivalents.

սեփականատերեր

Financial services; Accountancy

In IFRS 3 owners is used broadly to include holders of equity interests of investor-owned entities and owners or members of, or participants in, mutual entities.