Carrying amount: Difference between revisions
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imported>Doug Williamson (Expand for Carrying value.) |
imported>Doug Williamson (Classify page.) |
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* [[Net book value]] | * [[Net book value]] | ||
* [[Net realisable value]] | * [[Net realisable value]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 14:59, 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.
