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apple banana
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Found 25 result(s) |
Articles
weighted average
cost
formula
... Under this formula, the
cost
of each item is determined ... the weighted average of the
cost
of similar items at the ... of a period and the
cost
of similar items purchased or ...
Articles -> Thuật ngữ tài chính kế toán -> V-W-X
16 Feb, 2022
past service
cost
... long-term employee benefits. Past service
cost
may be either positive (when ...
Articles -> Thuật ngữ tài chính kế toán -> P-Q-R
16 Feb, 2022
interest
cost
(for an employee benefit plan)
The increase during a period in the present value of a defined benefit obligation which arises because the benefits are one period closer to settlement. (According to International Accounting Standards IAS 19)
Articles -> Thuật ngữ tài chính kế toán -> G-H-I
16 Feb, 2022
historical
cost
A measurement basis according to which assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds received in exchange for the obligation, or in...
Articles -> Thuật ngữ tài chính kế toán -> G-H-I
15 Feb, 2022
deemed
cost
... used as a surrogate for
cost
or depreciated
cost
at a ... given date and that its
cost
was equal to the deemed ...
cost
. (According to International Accounting Standards ...
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
current service
cost
The increase in the present value of the defined benefit obligation resulting from employee service in the current period. (According to International Accounting Standards IAS 19)
Articles -> Thuật ngữ tài chính kế toán -> A-B-C
14 Feb, 2022
current
cost
The amount of cash or cash equivalents that would have to be paid if the same or an equivalent asset was acquired currently. The undiscounted amount of cash or cash equivalents that would be required to settle an obligation currently.
Articles -> Thuật ngữ tài chính kế toán -> A-B-C
14 Feb, 2022
cost
plus contract
for allowable or otherwise defined
cost
... plus a percentage of these
cost
Articles -> Thuật ngữ tài chính kế toán -> A-B-C
14 Feb, 2022
cost
of purchase
... and transport, handling and other
cost
... are deducted in determining the
cost
...
Articles -> Thuật ngữ tài chính kế toán -> A-B-C
14 Feb, 2022
cost
of inventories
All costs of purchase,
cost
... s of conversion and other
cost
Articles -> Thuật ngữ tài chính kế toán -> A-B-C
14 Feb, 2022
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