lower of cost and net realizable value rule
- lower of cost and net realizable value rule
учет правило выбора меньшего из затрат и чистой цены возможной реализации*
See:
Англо-русский экономический словарь.
Смотреть что такое "lower of cost and net realizable value rule" в других словарях:
lower of cost and net realizable value rule — The method of valuing current assets and work in progress required by Statement of Standard Accounting Practice 9 and the Companies Act (1985), in which they should be valued at the lower of either cost or net realizable value for published… … Accounting dictionary
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