Home > Terms > English, UK (UE) > Amortised cost of a financial asset or financial liability
Amortised cost of a financial asset or financial liability
The amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility.
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- Part of Speech: noun
- Synonym(s):
- Blossary:
- Industry/Domain: Financial services
- Category: Accountancy
- Company:
- Product:
- Acronym-Abbreviation:
Other Languages:
- amortised cost of a financial asset or financial liability
- coût amorti d'un actif financier ou un passif financier
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- coste amortizado de un activo financiero o pasivo financiero
- costo ammortizzato di un'attività o passività finanziaria
- 金融资产或金融负债的摊销成本
- 金融資産または金融の償却原価責任
- amortised biaya aset keuangan atau kewajiban keuangan
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- амортизирана стойност на даден финансов актив или финансов пасив
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