Purchase Price - определение. Что такое Purchase Price
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Что (кто) такое Purchase Price - определение

ORIGINAL MONETARY VALUE OF AN ITEM
Accounting cost; Historic cost; Historical Cost concept; Historical cost accounting; Historic cost accounting; Stable measuring unit assumption; Nominal monetary units; Amortized cost

Purchase Price      
A statutory term used in dumping investigations to refer to the United States sales price of merchandise which is sold or likely to be sold prior to the date of importation, by the producer or reseller of the merchandise for exportation to the United States. Certain statutory adjustments (e.g., import duties, commissions, freight) are made, if appropriate, to permit a meaningful comparison with the foreign market value of such or similar merchandise. See: Tariff Act of 1930
Purchase price allocation         
PURCHASE PRICE ALLOCATION
Purchase Price Allocation
Purchase price allocation (PPA) is an application of goodwill accounting whereby one company (the acquirer), when purchasing a second company (the target), allocates the purchase price into various assets and liabilities acquired from the transaction.
Historical cost         
In accounting, an economic item's historical cost is the original nominal monetary value of that item.IFRS - Framework for the Preparation and Presentation of Financial Statements, paragraph 100, IASC Historical cost accounting involves reporting assets and liabilities at their historical costs, which are not updated for changes in the items' values.

Википедия

Historical cost

In accounting, an economic item's historical cost is the original nominal monetary value of that item. Historical cost accounting involves reporting assets and liabilities at their historical costs, which are not updated for changes in the items' values. Consequently, the amounts reported for these balance sheet items often differ from their current economic or market values.

While use of historical cost measurement is criticised for its lack of timely reporting of value changes, it remains in use in most accounting systems during periods of low and high inflation and deflation. During hyperinflation, International Financial Reporting Standards (IFRS) require financial capital maintenance in units of constant purchasing power in terms of the monthly CPI as set out in IAS 29, Financial Reporting in Hyperinflationary Economies. Various adjustments to historical cost are used, many of which require the use of management judgment and may be difficult to verify. The trend in most accounting standards is towards more timely reflection of the fair or market value of some assets and liabilities, although the historical cost principle remains in use. Many accounting standards require disclosure of current values for certain assets and liabilities in the footnotes to the financial statements instead of reporting them on the balance sheet.

For some types of assets with readily available market values, standards require that the carrying value of an asset (or liability) be updated to the market price or some other estimate of value that approximates current value (fair value, also fair market value). Accounting standards vary as to how the resultant change in value of an asset or liability is recorded; it may be included in income or as a direct change to shareholders' equity.

The capital maintenance in units of constant purchasing power model is an International Accounting Standards Board approved alternative basic accounting model to the traditional historical cost accounting model.

Примеры употребления для Purchase Price
1. The purchase price for the shares is $2.1 million and the purchase price for the remaining 4' percent of the shares will be ba...
2. Real estate records list the purchase price at $1'5,'00.
3. The base purchase price is approximately 165 million euros, it said.
4. Leeds building society will usually lend up to '5% of the purchase price on expat mortgages.
5. Based on Friday‘s closing price, the implied per share purchase price is 18.71, the company said.