lower-of-cost-or-market rule

lower-of-cost-or-market rule
учет правило наименьшей цены*
Syn:
See:

* * *
lower-of-cost-or-market (LCM) rule правило "самой низкой цены": метод оценки материальных производственных запасов (инвестиций) по низшей из двух цен – по первоначальной стоимости (себестоимости) или по рыночной стоимости.
* * *
оценка запасов по минимуму из их стоимости и рыночной цены

Англо-русский экономический словарь.

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