CFA and Carrying value: Difference between pages
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''Financial reporting''. | |||
The carrying value 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 amount''. | |||
== See also == | == See also == | ||
* [[ | * [[Balance sheet]] | ||
* [[ | * [[Depreciation]] | ||
* [[ | * [[Fixed assets]] | ||
* [[ | * [[FRS 102]] | ||
* [[ | * [[Goodwill]] | ||
* [[IAS 2]] | |||
* [[IAS 36]] | |||
* [[IFRS 9]] | |||
* [[Impaired loan]] | |||
* [[Impairment]] | |||
* [[Net book value]] | |||
* [[Net realisable value]] | |||
* [[Value]] | |||
Revision as of 12:41, 1 March 2018
Financial reporting.
The carrying value 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 amount.
