Carrying value and Instrument: Difference between pages

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imported>Doug Williamson
(Classify page.)
 
imported>Doug Williamson
(Add definition. Source: Oxford Dictionary of Law - 9th Edition.)
 
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''Financial reporting''.
1.  


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.
A generic term for securities and risk management contracts ranging from debt to negotiable deposits and bonds and including derivatives.  


Also known as the ''carrying amount''.
Normally used to describe financial arrangements with shorter-term maturities.
 
 
2.
 
A tool used by government in achieving its macroeconomic targets, for example interest rates.
 
 
3.
 
Abbreviation for financial instrument.
 
 
4.
 
Any formal legal document.




== See also ==
== See also ==
* [[Balance sheet]]
* [[Bearer instrument]]
* [[Depreciation]]
* [[Bond]]
* [[Fixed assets]]
* [[Capital instrument]]
* [[FRS 102]]
* [[Climate debt instrument]]
* [[Goodwill]]
* [[Compound instrument]]
* [[IAS 2]]
* [[Contract]]
* [[IAS 36]]
* [[Debt instrument]]
* [[IFRS 9]]
* [[Derivative instrument]]
* [[Impaired loan]]
* [[Equity instrument]]
* [[Impairment]]
* [[Financial instrument]]
* [[Net book value]]
* [[Fixing instrument]]
* [[Net realisable value]]
* [[Interest rate]]
* [[Value]]
* [[Macroeconomics]]
* [[Money market instrument]]
* [[Negotiable instrument]]
* [[Risk management]]
* [[Security]]
* [[Short term]]
* [[Statutory instrument]]
* [[Use of Proceeds instrument]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Financial_products_and_markets]]

Latest revision as of 12:03, 6 November 2021

1.

A generic term for securities and risk management contracts ranging from debt to negotiable deposits and bonds and including derivatives.

Normally used to describe financial arrangements with shorter-term maturities.


2.

A tool used by government in achieving its macroeconomic targets, for example interest rates.


3.

Abbreviation for financial instrument.


4.

Any formal legal document.


See also