residual value of intangible asset

См. также в других словарях:

• Asset-backed security — In finance, an asset backed security is a type of debt security that is based on pools of assets, or collateralized by the cash flows from a specified pool of underlying assets. Assets are pooled to make otherwise minor and uneconomical… …   Wikipedia

• О — Обеспечение кредита (Security for credit, loan security, collateral) Обеспеченность производства запасами (number of days’, weeks’ stock) Обесценение активов (impairment of assets) …   Экономико-математический словарь

• Amortization (business) — For other uses of Amortization, see the Amortization disambiguation page. Amortization is the distribution of a single lump sum cash flow into many smaller cash flow installments, as determined by an amortization schedule. Unlike other repayment… …   Wikipedia

• Остаточная стоимость нематериального актива — (residual value of intangible asset) определяется как оцененная справедливая стоимость нематериального актива в конце срока его полезной службы за вычетом (если она есть) ликвидационной стоимости. Признанный нематериальный актив с неопределенным… …   Экономико-математический словарь

• остаточная стоимость нематериального актива — Определяется как оцененная справедливая стоимость нематериального актива в конце срока его полезной службы за вычетом (если она есть) ликвидационной стоимости. Признанный нематериальный актив с неопределенным сроком службы может не… …   Справочник технического переводчика

• Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… …   Wikipedia

• International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …   Wikipedia

• Goodwill (accounting) — Goodwill is an accounting term used to reflect the portion of the book value of a business entity not directly attributable to its assets and liabilities; it normally arises only in case of an acquisition. It reflects the ability of the entity to …   Wikipedia

• Ownership equity — In accounting terms, after all liabilities are paid, ownership equity is the remaining interest in assets. If valuations placed on assets do not exceed liabilities, negative equity exists. Shareholders equity (or stockholders equity, shareholders …   Wikipedia

• accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

• amortization — A cost *allocation method used to record the reduction in value of an asset over time. The classic case of amortization is the matching of the cost of an item of *property, plant, and equipment to its *useful life. Assets generally lose value as… …   Auditor's dictionary