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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품사: 명사
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분야/도메인: 금융 서비스
카테고리: 회계 업무
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արժեք

소매; 슈퍼마켓

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

մնացորդային ռիսկ

경제; 경제

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

경제; 경제

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

금융 서비스; 회계 업무

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

խումբ

금융 서비스; 회계 업무

A parent and all its subsidiaries.

հետազոտություն

금융 서비스; 회계 업무

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

վերագնահատում

금융 서비스; 회계 업무

Restatement of assets and liabilities.

բարձրագույն կառավարման մարմին

금융 서비스; 회계 업무

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

금융 서비스; 회계 업무

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

սեփականատերեր

금융 서비스; 회계 업무

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.