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Carrying Amount of an Asset

The amount/ value at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for...

Carrying Value of an Asset

The amount/ value at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for...

EV

It has many meanings depending on context. In accounting and finance, it stands for expected value, i.e., the amount an...

Expected Value

In accounting and finance, it is the amount an entity expects to realize from the sale or disposal of an...

Exit Value Method

An accounting method for determining the fair value of an asset or liability by using current exit value or expected...

Exit Value

A measure of value that represents the value obtained (i.e., the price received) from selling an asset (or broadly an...

Entry Value

A measure of value that represents the value transferred or surrendered (i.e., the price paid) to purchase an asset (or...

NV

It has many meanings in different contexts. It may stand for nominal value; a measure of value of assets and...

Nominal Value

A measure of value of assets and liabilities. For an asset, it is its unadjusted value that does not take...

Available For Sale

A designation of a financial asset that is classified as available for sale on initial recognition. This entails that such...