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Deprival value

См. также в других словарях:

  • Deprival value — is a concept used in accounting theory to determine the appropriate measurement basis for assets. It is an alternative to historical cost and fair value or mark to market accounting. Some writers prefer terms such as value to the owner or value… …   Wikipedia

  • deprival value — ➔ value1 * * * deprival value UK US noun [C] ► ACCOUNTING the amount that a business would lose if an asset could no longer be used, for example, because it was damaged or lost. This amount is either the cost of replacing the asset, or the amount …   Financial and business terms

  • deprival value — See: current cost accounting, value to the business …   Accounting dictionary

  • value — The importance placed on something by an individual. Value is subjective and may change according to the circumstances. Something that may be valued highly at one time may be valued less at another time. The CENTER ONLINE Futures Glossary * * * ▪ …   Financial and business terms

  • value to the business — The value of an asset taken as the lower of the replacement cost and the recoverable amount. The latter is the greater of the net realizable value and net present value. It is claimed that generally an asset should never be worth more to a… …   Accounting dictionary

  • value to the business — The value of an asset taken as the lower of the replacement cost and the recoverable amount The latter is the greater of the net realizable value and net present value It is claimed that generally an asset should never be worth more to a business …   Big dictionary of business and management

  • Mark-to-market accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their deprival value, which is the loss that a business would suffer if it were to be… …   Accounting dictionary

  • ODV — Optimised Deprival Value (Academic & Science) Online Data Validation (Computing » Databases) *** Omni Directional Vehicle (Governmental » Military) *** Omni Directional Vehicle (Governmental » Transportation) * Open Door Visions (Business »… …   Abbreviations dictionary