book value method - traduzione in Inglese
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book value method - traduzione in Inglese

IN ACCOUNTING, THE VALUE OF AN ASSET ACCORDING TO ITS BALANCE SHEET ACCOUNT BALANCE
Book Value; Carry value; Carrying value; Net book value

book value method      

бухгалтерский учет

метод балансовой стоимости (метод оценки стоимости компании, согласно которому текущая стоимость компании определяется по ее балансовой стоимости)

синоним

net worth method

carrying value         
см. book value 1, 2
net book value         

общая лексика

NBV остаточная [чистая] балансовая стоимость (первоначальная стоимость актива за вычетом накопленной амортизации, отраженная в бухгалтерском учете и отчетности)

синоним

written down value; depreciated cost; depreciated value

антоним

gross book value

Definizione

book value
¦ noun the value of a security or asset as entered in a firm's books. Often contrasted with market value.

Wikipedia

Book value

In accounting, book value is the value of an asset according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made against the asset. Traditionally, a company's book value is its total assets minus intangible assets and liabilities. However, in practice, depending on the source of the calculation, book value may variably include goodwill, intangible assets, or both. The value inherent in its workforce, part of the intellectual capital of a company, is always ignored. When intangible assets and goodwill are explicitly excluded, the metric is often specified to be tangible book value.

In the United Kingdom, the term net asset value may refer to the book value of a company.

Traduzione di &#39book value method&#39 in Russo