Glossary entry (derived from question below)
Italian term or phrase:
valore di realizzo
English translation:
realisable value
Added to glossary by
Susan Gastaldi
Nov 29, 2008 14:41
15 yrs ago
25 viewers *
Italian term
valore di realizzo
Italian to English
Bus/Financial
Accounting
company asset valuation
"I crediti commerciali sono stati iscritti (nella contabilità) in relazione al loro "valore di realizzo"".
The glossary gives 2 possibilities: foreclosure (which I think only refers to property) and break-up value which I have never heard of before. Can you confirm that, IN THIS CONTEXT, break-up value is the correct translation or is there some other term (e.g. resale value) that would be more appropriate? many thanks
The glossary gives 2 possibilities: foreclosure (which I think only refers to property) and break-up value which I have never heard of before. Can you confirm that, IN THIS CONTEXT, break-up value is the correct translation or is there some other term (e.g. resale value) that would be more appropriate? many thanks
Proposed translations
(English)
5 +3 | realisable value | Jean Martin |
5 | realisable value | James (Jim) Davis |
4 | at fair value | Dario Di Pietropaolo |
Proposed translations
+3
54 mins
Selected
realisable value
See:
#
Trade receivables are measured at amortised cost or at net realisable value, if lower, equivalent to nominal value less allowances for doubtful trade ...
www.report2005.novozymes.com/Menu/Other information - 30k - Cached - Similar pages
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Kingsgate 2007 Annual Report
Trade receivables are recognised initially at fair value and subsequently ... and finished goods are stated at the lower of cost and net realisable value. ...
www.kingsgate.com.au/1-annual-report/financial-notes4.htm - 24k - Cached - Similar pages
# [DOC]
Accounting policies (continued)
File Format: Microsoft Word - View as HTML
Inventories are stated at the lower of cost and net realisable value. ... Trade receivables do not carry any interest and are stated at their nominal value ...
www.morson.com/downloads/IFRS Accounting Policies.doc - Similar pages
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Pageinmotion-Virtual-Documents-Online-Sample-Document
(k) Trade receivables Trade receivables are recognised initially at fair value and ... Net realisable value is the estimated selling price in the ordinary ...
www.myvirtualpaper.com/doc/Pageinmotion/Pharmaxis_Annual_Re...
#
Trade receivables are measured at amortised cost or at net realisable value, if lower, equivalent to nominal value less allowances for doubtful trade ...
www.report2005.novozymes.com/Menu/Other information - 30k - Cached - Similar pages
#
Kingsgate 2007 Annual Report
Trade receivables are recognised initially at fair value and subsequently ... and finished goods are stated at the lower of cost and net realisable value. ...
www.kingsgate.com.au/1-annual-report/financial-notes4.htm - 24k - Cached - Similar pages
# [DOC]
Accounting policies (continued)
File Format: Microsoft Word - View as HTML
Inventories are stated at the lower of cost and net realisable value. ... Trade receivables do not carry any interest and are stated at their nominal value ...
www.morson.com/downloads/IFRS Accounting Policies.doc - Similar pages
#
Pageinmotion-Virtual-Documents-Online-Sample-Document
(k) Trade receivables Trade receivables are recognised initially at fair value and ... Net realisable value is the estimated selling price in the ordinary ...
www.myvirtualpaper.com/doc/Pageinmotion/Pharmaxis_Annual_Re...
4 KudoZ points awarded for this answer.
Comment: "Thanks, Jean, and thanks to peers for backup"
25 mins
56 mins
realisable value
The realisable value, or the what you can get from selling it, the "market value" or "market price" is not always the same as the "fair value". In fact if there is no market for something (cannot be sold, with a zero realisable value), it can still be given a "fair value".
Reference:
http://en.wikipedia.org/wiki/Net_Realizable_Value
http://www.google.com/search?hl=en&q=%22realizable+value%22&btnG=Search
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