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 The Depreciation of Factories and Their Valuation
Наименование:

The Depreciation of Factories and Their Valuation

автор Matheson E. издательство Книга по Требованию Экономическая теория
мягкая обложка       
Аннотация:Несмотря на то, что была проведена серьезная работа по восстановлению первоначального качества издания, на некоторых страницах могут обнаружиться небольшие "огрехи": помарки, кляксы и т. п. Книга представляет собой репринтное издание.
Автор: Matheson E.
Издательство: Книга по Требованию
Год:2011
Цена:
1144 руб
Количество
Поиск: The Depreciation of Factories and Their Valuation
НОВЫЙ ГОД СИМВОЛ 2013 ГОДАУКРАШЕНИЯ
КАРНАВАЛ НА НОВЫЙ ГОД РАСПРОДАЖА
Ортомолекулярная медицина Orthomol Устрание причин заболеваний. Ортомоль это новый метод для лечения и профилактики болезней. Orthomol - ортомолекулярная медицина.
Виды и направления МСФО

Основные определения Основные средства (Pla , Proper y a d Equipme ) – материальные активы, срок использования которых превышает один период, предназначенные для производства и поставки товаров и услуг, для сдачи в аренду или для управленческих целей. Амортизация (deprecia io ) – последовательное уменьшение стоимости актива на протяжении срока его полезной службы Амортизируемая стоимость (depreciable value) – фактические затраты на приобретение актива, или иная первоначально признаваемая стоимость, за вычетом ликвидационной стоимости Срок полезной службы – ожидаемый срок использования актива компанией, или ожидаемый выпуск продукции с использованием актива Фактические затраты – сумма уплаченных за актив денежных средств и эквивалентов, или иного возмещения, переданного в обмен на данный актив Ликвидационная стоимость (residual value) – чистая сумма, ожидаемая от продажи актива по завершении срока полезной службы. Справедливая стоимость (fair value) – сумма денежных средств, достаточная для приобретения актива (исполнения обязательства) при совершении сделки независимыми и хорошо информированными сторонами Балансовая стоимость (book value) – cумма, по которой актив признается в балансе (с вычетом накопленной амортизации и учтенных убытков от обесценения) Убыток от обесценения (impairme loss) – превышение балансовой стоимости над справедливой стоимостью актива.
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