en

carrying amount

1

Terminological databases

Finants- ja maksuarvestuse terminibaas

ID 1143473 Last modified 07.06.2026
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Domain accountancy & debiting
bilansiline maksumus
  • netosumma, milles vara on bilansis kajastatud, arvesse tuleb võtta soetusmaksumus ja akumuleeritud kulum, sh võimalikud allahindlused
  • the value of an item shown in financial records after adjustments for usage, wear, or loss in worth
bilansiline maksumus
Usage examples
  • Bilansiline maksumus enne ümberhindlust võib olla turuväärtusega sama, kuid tavapäraselt on see madalam.
bilansiväärtus
Usage examples
  • Bilansiväärtuseks on väärtus, millega vara on kirjendatud kontodel ja esineb bilansis.
carrying amount
Usage examples
  • In making accounting estimates, the management shall avoid excessive optimism andshall consider all circumstances that might affect the carrying amount of assets andliabilities. For example, upon writing down doubtful receivables, the managementshall consider previous experience with uncollectible receivables and notoptimistically assume that the situation has likely improved and this time there is noneed for a write-down.

Riigi Teataja terminisõnastik

ID 1122485 Last modified 13.09.2024
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balance sheet value
balance sheet value

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