Glossary entry

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

Proposed translations

+3
54 mins
Selected

realisable value

See:

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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...
Peer comment(s):

agree James (Jim) Davis : shucks :-)))
1 min
agree Peter Cox
10 hrs
agree Rossella Mainardis
17 hrs
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4 KudoZ points awarded for this answer. Comment: "Thanks, Jean, and thanks to peers for backup"
25 mins

at fair value

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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".
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