BUSINESS AND COMPETITION|accounting
- costas sócmhainne a fuarthas mar mhalairt nó mar pháirtmhalairt ar shócmhainn chomhchosúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Anschaffungskosten eines Vermögenswerts im Tausch oder teilweisen Tausch gegen einen ähnlichen Vermögenswert
- de
- Definition Buchwert des hingegebenen Vermögenswerts Reference "Verordnung (EG) Nr. 1725/2003 (internationale Rechnungslegungsstandards), vgl. IAS 16.22, CELEX:32003R1725/DE"
- cost of an asset acquired in exchange or part exchange for similar asset
- en
- Definition The carrying amount of the asset given up. However, the fair value of the asset received may provide evidence of an impairment in the asset given up. Under these circumstances the asset given up is written down and this written down value assigned to the new asset. Reference IASCF, Key term list