recoverable amount

recoverable amount
atsiperkamoji vertė statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis 1. Didesnė iš šių verčių: turto grynoji realizavimo vertė arba jo naudojimo vertė. 2. Didesnė iš šių verčių: tikroji turto vertė atėmus pardavimo išlaidas arba to turto naudojimo vertė. atitikmenys: angl. pay back value; recoverable amount vok. Gewinnwert šaltinis 1. Lietuvos Respublikos finansų ministro 2009 m. gruodžio 22 d įsakymas Nr. 1K-466 „Dėl finansų ministro 2008 m. gegužės 8 d. įsakymo Nr. 1K-174 „Dėl viešojo sektoriaus apskaitos ir finansinės atskaitomybės 12-ojo standarto patvirtinimo“ pakeitimo“ (Žin., 2010, Nr. 1-44), 2. Viešosios įstaigos Audito ir apskaitos tarnybos direktoriaus 2011 m. balandžio 14 d. įsakymas Nr. VAS-3 „Dėl 23-iojo verslo apskaitos standarto „Turto nuvertėjimas“ pakeitimo“ (Žin., 2011, Nr. 47-2266)

Lithuanian dictionary (lietuvių žodynas). 2015.

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  • recoverable amount — The value of an asset treated as the greater of its net realizable value and its net present value The value of an asset to a business can be regarded as the lower of the recoverable amount and the current replacement cost …   Big dictionary of business and management

  • recoverable amount — The value of an asset treated as the greater of its net realizable value and its value in use …   Accounting dictionary

  • recoverable amount — /rɪˌkʌv(ə)rəbl ə maυnt/ noun the value of an asset, either the price it would fetch if sold, or its value to the company when used (whichever is the larger figure) …   Dictionary of banking and finance

  • recoverable — re·cov·er·able /ri kə və rə bəl/ adj: capable of being recovered esp. as a matter of law re·cov·er·abil·i·ty / ˌkə və rə bi lə tē/ n Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • recoverable — re‧cov‧er‧a‧ble [rɪˈkʌvərəbl] adjective 1. FINANCE if something such as money is recoverable, you can get it back after it has been lost or spent: • Some of the funds may be recoverable, or their loss may be covered by insurance. 2. LAW if… …   Financial and business terms

  • Recoverable Reserves — A term used in natural resource industries to describe the amount of resources identified in a reserve that is technologically or economically feasible to extract. A new reserve can be discovered, but if the resource cannot be extracted by any… …   Investment dictionary

  • Recoverable Reserves of Coal —   An estimate of the amount of coal that can be removed (mined) from the accessible reserves in the future, using current prices and operable equipment.   U.S. Dept. of Energy, Energy Information Administration s Energy Glossary …   Energy terms

  • maximum amount — A constitutional or statutory provision which deprives a court of jurisdiction where the amount or value in controversy exceeds a stated amount. 20 Am J2d Cts § 154. A statutory limitation of a penalty. 36 Am J2d Forf & P § 64. A limit on the… …   Ballentine's law dictionary

  • non-recoverable — ˌnon reˈcoverable adjective TAX if an amount of money is non recoverable, you cannot get it back, for example by claiming it against tax * * * non recoverable UK US (also nonrecoverable) adjective ► FINANCE used to describe a payment, debt, etc.… …   Financial and business terms

  • Future of Fossil Fuel — ▪ 2009       During the first half of 2008, prices of fossil fuels petroleum (oil), natural gas, and coal rose steeply. Crude oil prices, for example, set record highs on a regular basis and soared for a short time to more than double the average …   Universalium

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