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current-value accounting

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  • current value accounting — ➔ accounting * * * current value accounting UK US noun [U] (also current cost accounting, also fair value accounting) ► ACCOUNTING a method of accounting based on the cost of replacing assets at the prices that would be paid now, rather than at… …   Financial and business terms

  • current-value accounting — An accounting method that takes account of changes in specific prices rather than changes in the general price level. Assets can be valued at their net realizable value, current replacement cost, or net present value – or a combination of these …   Accounting dictionary

  • Учет по текущей стоимости (CURRENT VALUE ACCOUNTING)  — Метод учета, согласно которому основой оценки всех активов служит текущая стоимость замещения, текущая возможная цена продажи или чистая возможная цена продажи. Основой оценки всех обязательств является текущая стоимость …   Словарь терминов по управленческому учету

  • current cost accounting — ➔ accounting * * * current cost accounting UK US noun [U] ► ACCOUNTING CURRENT VALUE ACCOUNTING(Cf. ↑current value accounting) …   Financial and business terms

  • 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

  • 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 value to the business, which is the loss that a business would suffer if it were to… …   Big dictionary of business and management

  • fair value accounting — UK US noun [U] ► CURRENT VALUE ACCOUNTING(Cf. ↑current value accounting) …   Financial and business terms

  • accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… …   Financial and business terms

  • Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… …   Wikipedia

  • 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 — The utility of an object in satisfying, directly or indirectly, the needs or desires of human beings, called by economists value in use, or its worth consisting in the power of purchasing other objects, called value in exchange. Joint Highway… …   Black's law dictionary

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