Carrying amount: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Create page. Source: IAS 36.) |
imported>Doug Williamson (Expand for Carrying value.) |
||
| Line 1: | Line 1: | ||
''Financial reporting''. | ''Financial reporting''. | ||
The carrying amount of an asset is the amount at which the asset is recognised in the balance sheet after deducting accumulated depreciation and accumulated impairment losses | The carrying amount of an asset is the amount at which the asset is recognised in the balance sheet after deducting accumulated depreciation and accumulated impairment losses. | ||
Also known as the ''carrying value''. | |||
Revision as of 12:40, 1 March 2018
Financial reporting.
The carrying amount of an asset is the amount at which the asset is recognised in the balance sheet after deducting accumulated depreciation and accumulated impairment losses.
Also known as the carrying value.
