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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类别会计学
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այլընտրանքային արժեք

经济; 经济学

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

խումբ

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A parent and all its subsidiaries.

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

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Restatement of assets and liabilities.

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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

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

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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.

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