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資産の公正価値 [14 entries]
  1. fair value of asset    資産の公正価値
  2. fair value of the asset less those portions of the rentals which are apportioned as a repayment of capital    資産の公正価値からリース料の内、元金の返済部分を差し引いた額
  3. to reduce the rentals payable to a level consistent with the fair value of the asset    資産の公正価値と矛盾しない水準までリース料を減額させる
  4. to be less than XX% of the fair value of the asset    資産の公正価値のXX%以下である
  5. fair value of plan assets    制度資産の公正価値
  6. fair value of the leased asset    リース資産の公正価値
  7. to record the leased asset at its fair value    リース資産の公正価値で計上する
  8. to amount to substantially all of the fair value of the leased asset    リース資産の公正価値のほぼ全額に達する
  9. amount equal to the fair value of the leased asset    リース資産の公正価値相当額
  10. the interest rate implicit in a lease is the discount rate that at the inception of a lease, when applied to the amounts which the lessor expects to receive and retain produces an amount equal to the fair value of the leased asset    リースにおける計算利子率とは、リース開始日において、貸手が受け取り保持することを期待している額を、リース資産の公正価値相当額に等しくする割引率をいう
  11. to reduce the rentals to a level consistent with fair value of the asset    リース料を資産の公正価値と矛盾しない水準にまで引き下げる
  12. fair value of net assets acquired    承継純資産の公正価値
  13. fair value of assets acquired    購入資産の公正価値
  14. difference between the purchase consideration and the fair value of assets acquired    購入代価と購入資産の公正価値との差額
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