(Difference between pages)
imported>Doug Williamson |
imported>Doug Williamson |
| Line 1: |
Line 1: |
| ''Financial reporting''. | | ''Borrowings management'' |
|
| |
|
| 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.
| | To pay down debt means repaying the principal, in full or in part. |
| | |
| Also known as the ''carrying value''.
| |
|
| |
|
|
| |
|
| == See also == | | == See also == |
| * [[Balance sheet]] | | * [[Debt]] |
| * [[Depreciation]] | | * [[Pay]] |
| * [[Fixed assets]] | | * [[Principal]] |
| * [[FRS 102]]
| |
| * [[Goodwill]]
| |
| * [[IAS 2]]
| |
| * [[IAS 36]]
| |
| * [[IFRS 9]]
| |
| * [[Impaired loan]]
| |
| * [[Impairment]]
| |
| * [[Net book value]]
| |
| * [[Net realisable value]]
| |
| | |
| [[Category:Accounting,_tax_and_regulation]]
| |
Revision as of 10:41, 9 September 2017
Borrowings management
To pay down debt means repaying the principal, in full or in part.
See also
