net realizable value

См. также в других словарях:

• net realizable value — ➔ value1 * * * net realizable value UK US (UK also net realisable value) noun [C or U] (ABBREVIATION NRV) ACCOUNTING, FINANCE ► the value of an asset if it were sold, after all the costs of selling it have been p …   Financial and business terms

• Net realizable value — (NRV) is a method of evaluating an asset s worth when held in inventory, in the field of accounting. NRV is part of the Generally Accepted Accounting Principles and International Financial Reporting Standards (IFRS) that apply to valuing… …   Wikipedia

• net realizable value — noun The amount expected to be received from the sale of an asset after deducting all the expenses incurred in the sale • • • Main Entry: ↑net …   Useful english dictionary

• net realizable value — grynoji realizavimo vertė statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Įprastinės veiklos metu įvertinta turto pardavimo kaina, atėmus įvertintas turto vieneto gamybos baigimo ir įvertintas turto pardavimo …   Lithuanian dictionary (lietuvių žodynas)

• Net Realizable Value - NRV — The value of an asset that can be realized by a company or entity upon the sale of the asset, less a reasonable prediction of the costs associated with either the eventual sale or the disposal of the asset in question. Net realizable value is a… …   Investment dictionary

• net realizable value — NRV 1) The sales value of the stock of an organization less the additional costs likely to be incurred in getting the stocks into the hands of the customer. It is the value placed on the closing stock according to the requirements of Statement of …   Accounting dictionary

• net realizable value — NRV 1) The sales value of the stock of an organization less the additional costs likely to be incurred in getting the stocks into the hands of the customer. It is the value placed on the closing stock according to the requirements of Statement of …   Big dictionary of business and management

• net realizable value — NRV 1. The expected sales *price of an *asset or item of inventory after the deduction of relevant selling, distribution, and other incidental expenses. 2. The expected recoverable value of *accounts receivable balances. The NRV of accounts… …   Auditor's dictionary

• lower of cost and net realizable value rule — The method of valuing current assets and work in progress required by Statement of Standard Accounting Practice 9 and the Companies Act (1985), in which they should be valued at the lower of either cost or net realizable value for published… …   Accounting dictionary

• net sales value — grynoji realizavimo vertė statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Įprastinės veiklos metu įvertinta turto pardavimo kaina, atėmus įvertintas turto vieneto gamybos baigimo ir įvertintas turto pardavimo …   Lithuanian dictionary (lietuvių žodynas)

• Net Realizable Value — zu erwartender realisierbarer Verkaufserlös, ⇡ Conceptual Framework …   Lexikon der Economics