Deprival value
Deprival value is a concept used in accounting theory to determine the appropriate measurement basis for assets. It is an alternative to historical cost and fair value or mark to market accounting. Some writers prefer terms such as 'value to the owner' or 'value to the firm'. Deprival value is also sometimes advocated for liabilities, in which case another term such as 'Relief value' may be used.
primaryTopic
Deprival value
Deprival value is a concept used in accounting theory to determine the appropriate measurement basis for assets. It is an alternative to historical cost and fair value or mark to market accounting. Some writers prefer terms such as 'value to the owner' or 'value to the firm'. Deprival value is also sometimes advocated for liabilities, in which case another term such as 'Relief value' may be used.
has abstract
Deprival value is a concept us ...... f it did not already hold it)?
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Wikipage page ID
30,884,469
Wikipage revision ID
737,362,357
hypernym
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Deprival value is a concept us ...... as 'Relief value' may be used.
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Deprival value
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