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Residual Amount of an Asset

The estimated amount that the owner of an asset would earn, in the present, from disposal of that asset, less...

Residual Value of an Asset

The estimated amount that the owner of an asset would earn, in the present, from disposal of that asset, less...

Revaluation Reserve

A type of reserve (a non-cash reserve) that is created by an entity to account for any increases in asset...

Restricted Equity

A subcategory of equity capital that cannot be distributed to equity holders (shareholders) unless an entity considering doing so complies...

Recoverable Amount

In connection with assets (tangible assets / fixed assets or intangible asset such as goodwill), it is the amount that...

Reciprocal Transfer

A two-way exchange of economic resources; a transfer of assets/ liabilities in exchange for equal value (or approximately equal value)....

Related Party

A party (person, entity) that has a connection with an entity (a reporting entity) preparing its financial statements. This connection...

Replacement Value

The replacement value of an asset is the cost that entity (broadly, the user) has to incur in order to...

Replacement Cost

The replacement cost of an asset is the cost that entity (broadly, the user) has to incur in order to...

Residual Value

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...