lower of cost and market rule

lower of cost and market rule
правило наименьшего

согласно которому запасы оцениваются по наименьшей из двух цен: себестоимости (cost) и продажной (рыночной) цены (market value)


Специализированный англо-русский словарь бухгалтерских терминов. .

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