Replacement cost: Difference between revisions

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imported>Doug Williamson
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Revision as of 14:15, 13 November 2016

(RC).

1. Derivatives

The current fair value of a derivatives contract, representing the amount that would need to be paid to replace the contract now, in the event of the failure of the derivative counterparty.


2. Financial reporting

In current cost accounting, the current market cost of replacing inputs, rather than their historical cost.


See also