It stands for fair value less cost to sell; it is a type of net recoverable amount where the value...
A measure of recoverable amount that is calculated using either the ‘value in use’ (VIU) methodology or the ‘fair value...
A type of net recoverable amount where the value of an asset is defined as the difference between its fair...
It stands for fair value less costs of disposal; it is a type of net recoverable amount where the value...
In connection with assets (tangible assets / fixed assets or intangible asset such as goodwill), it is the amount that...
An asset (intangible asset) whose value is reflected in the amount by which the assets of an entity exceed their...
The replacement value of an asset is the cost that entity (broadly, the user) has to incur in order to...
The replacement cost of an asset is the cost that entity (broadly, the user) has to incur in order to...
It stands for depreciated replacement cost; the depreciated replacement cost of an asset is the current replacement cost of the...
The depreciated replacement cost of an asset is the current replacement cost of the asset, less accumulated depreciation (computed on...
