MOTS EN ANGLAIS EN RAPPORT AVEC «NET REALIZABLE VALUE»
net realizable value
realizable
value
formula
inventory
receivables
method
allowance
doubtful
accounts
example
calculate
receivable
evaluating
asset
worth
when
held
field
accounting
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generally
accepted
principles
international
investopedia
commonly
used
gaap
rules
what
accountingcoach
with
regards
estimated
ordinary
course
business
minus
questions
answers
valuation
technique
mandated
requires
investing
money
seller
expects
receive
sale
after
deducting
disposing
meaning
expenses
incurred
transaction
bringing
saleable
using
account
completing
estimate
market
readyratios
while
number
represents
total
amount
owed
reflected
calculated
uncollectible
lcnrv
wiley
should
10 LIVRES EN ANGLAIS EN RAPPORT AVEC «NET REALIZABLE VALUE»
Découvrez l'usage de
net realizable value dans la sélection bibliographique suivante. Des livres en rapport avec
net realizable value et de courts extraits de ceux-ci pour replacer dans son contexte son utilisation littéraire.
1
Accounting: Concepts and Applications
This happens when the future value of the inventory is in doubt— when it is
damaged, used, or obsolete, or when it can be replaced new at a price that is
less than its original cost. lnventory Valued at Net Realizable Value When
inventory is ...
W. Albrecht, James Stice, Earl Stice, 2010
2
Financial Accounting: An Introduction to Concepts, Methods ...
Second, the market value of an item used in the computation cannot be less than
the net realizable value minus the normal profit ordinarily realized on disposition
of completed items of this type. The basis chooses the lower-ofcost-or-market ...
Roman Weil, Katherine Schipper, Jennifer Francis, 2012
3
WILEY Interpretation and Application of International ...
APPENDIX NET REALIZABLE VALUE UNDER US GAAP In many jurisdictions,
the term lower of cost or market is used, as contrasted to IAS 2's lower of cost or
net realizable value. As a practical matter, this difference in terminology will have
...
Barry J. Epstein, Eva K. Jermakowicz, 2010
4
Earnings Measurement, Determination, Management, and ...
General Price-Level- Adjusted, Net-Realizable-Value Accounting General price-
level-adjusted, net-realizable-value accounting is characterized primarily by (1)
the use of net realizable value as the attribute of the elements of financial ...
Ahmed Riahi-Belkaoui, 1999
5
Intermediate Accounting: IFRS Edition
ILLUSTRATION 9-6 Income Statement Presentation—Cost-of- Goods-Sold and
Loss Methods of Reducing Inventory to Net Realizable Value IFRS does not
specify a particular account to debit for the write-down. We believe the loss
method ...
Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, 2010
6
Accounting, a Multiparadigmatic Science
Ahmed Riahi-Belkaoui. statements contain timing errors, contain no measuring-
unit errors, are interpretable, and provide relevant measures of COG in the input
market. General Price-Level-Adjusted, Net Realizable Value Accounting General
...
Ahmed Riahi-Belkaoui, 1996
7
Financial Reporting, Financial Statement Analysis and ...
We include net realizable value within our discussion of current value
approaches because of the reference to exit prices. The difference is that rather
than estimating the cost of acquiring a similar asset in a hypothetical transaction,
the net ...
James Wahlen, Stephen Baginski, Mark Bradshaw, 2010
Inventory Valued at Net Realizable Value When inventory is damaged, used, or
obsolete, it should be reported at no more than its net realizable value. This is the
amount the inventory can be sold for, minus any selling costs. Suppose, for ...
W. Albrecht, Earl Stice, James Stice, 2010
9
Software Industry Accounting
trend, with declining revenue in the later years of the remaining straight-line life, it
may be a more appropriate basis for the net realizable value test, rather than
assuming an endless stream of enhancements and an ever-growing revenue
trend ...
10
U.S. Master GAAP Guide
... from the employer Net realizable value Contributions from the employer Net
realizable value Funding from state subsidies or federal Net realizable value
grants Dividends receivable Net realizable value Accrued interest Net realizable
value ...
10 ACTUALITÉS CONTENANT LE TERME «NET REALIZABLE VALUE»
Découvrez de quoi on parle dans les médias nationaux et internationaux et comment le terme
net realizable value est employé dans le contexte des actualités suivantes.
FASB simplifies inventory measurement guidance
Inventory within the scope of the new guidance should be measured at the lower of cost and net realizable value. Net realizable value is the ... «Journal of Accountancy, juil 15»
MKS Instruments Reports Q2 2015 Financial Results
... income related to the sale of excess and obsolete inventory previously written down to net realizable value, restructuring charges, discrete ... «MarketWatch, juil 15»
Allegheny (ATI) Posts Wider Y/Y Loss in Q2, Misses Revenues
... offset by a $4.8 million charge to increase net realizable value inventory reserves in the High Performance Materials & Components segment. «Zacks.com, juil 15»
Chemical Financial Corporation Reports 2015 Second Quarter …
... as these loans are not classified as nonperforming after the acquisition date since they are recorded in loan pools at their net realizable value ... «Nasdaq, juil 15»
West Fraser Announces Second Quarter Results
... (March 31, 2015 - $7 million December 31, 2014 - $5 million; June 30, 2014 - $7 million) to reflect net realizable value being lower than cost. «SYS-CON Media, juil 15»
Papa Murphy's Holdings, Inc. Announces Write-Down of Interests in …
The write-down reduces the carrying value of the Company's interests to the expected net realizable value based on the circumstances and ... «GlobeNewswire, juin 15»
ABERCROMBIE & FITCH REPORTS FIRST QUARTER RESULTS
Gross profit included $26.9 million of charges in the first quarter related to a write-down of the carrying value of inventory to net realizable value, ... «MarketWatch, mai 15»
CNL Lifestyle Properties Announces First Quarter 2015 Results
... mortgage notes receivables to adjust the carrying value to net realizable value, (ii) bad debt expense recorded related to two ski properties, ... «GlobeNewswire, mai 15»
Guided Therapeutics' (GTHP) CEO Gene Cartwright on Q1 2015 …
Total revenue for the three-months ended March 31, 2015 was about $127,000. The related cost of sales and net realizable value expenses ... «Seeking Alpha, mai 15»
Silver Standard Reports First Quarter 2015 Results
... operations for the quarter ended December 31, 2014, includes $11.3 million of write-down of stockpile inventory to its net realizable value. «MarketWatch, mai 15»
