realizable asset 中文意思是什麼

realizable asset 解釋
可變現資產
  • realizable : adj. 1. 可實現的,可實行的;可確實感覺到的。2. 可變為不動產的;可換成現錢的。
  • asset : ASSET = Association of Supervisory Staffs Executives and Technicians (英國)主管人員、行政官員...
  1. The said provision shall also be applicable if the hedged item is an inventory of which the subsequent measurement will be made at its cost and realizable net value, whichever is lower, or a financial asset of which the subsequent value will be made at the amortized cost, or a financial asset available for sale

    被套期項目為按成本與可變現凈值孰低進行后續計量的存貨、按攤余成本進行后續計量的金融資產或可供出售金融資產的,也應當按此規定處理。
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