adjusted historical cost


adjusted historical cost
1) учет скорректированная первоначальная стоимость* (стоимость приобретения, скорректированная на инфляцию, т. е. пересчитанная по индексу цен)
See:
2) учет восстановительная стоимость, стоимость в текущих ценах (сумма денежных средств или их эквивалентов, которая должна быть уплачена в случае приобретения таких же или аналогичных активов в настоящий момент)
See:

Англо-русский экономический словарь.

Смотреть что такое "adjusted historical cost" в других словарях:

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