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- Deprival_value abstract "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.The deprival value of an asset is the extent to which the entity is "better off" because it holds the asset. This may be thought of as the answer to the following questions, all of which are equivalent: - What amount would just compensate the entity for the loss of the asset? - What loss would the entity sustain if deprived of the asset? - How much would the entity rationally pay to acquire the asset (if it did not already hold it)?".
- Deprival_value wikiPageID "30884469".
- Deprival_value wikiPageLength "7379".
- Deprival_value wikiPageOutDegree "14".
- Deprival_value wikiPageRevisionID "657344083".
- Deprival_value wikiPageWikiLink Category:Articles_created_via_the_Article_Wizard.
- Deprival_value wikiPageWikiLink Category:Generally_Accepted_Accounting_Principles.
- Deprival_value wikiPageWikiLink Category:Pricing.
- Deprival_value wikiPageWikiLink Category:Real_estate_valuation.
- Deprival_value wikiPageWikiLink Category:Valuation_(finance).
- Deprival_value wikiPageWikiLink Category:Value.
- Deprival_value wikiPageWikiLink David_Solomons_(accounting_scholar).
- Deprival_value wikiPageWikiLink Fair_value.
- Deprival_value wikiPageWikiLink Historical_cost.
- Deprival_value wikiPageWikiLink Mark-to-market_accounting.
- Deprival_value wikiPageWikiLink Mark_to_market.
- Deprival_value wikiPageWikiLink Philip_W._Bell.
- Deprival_value wikiPageWikiLinkText "Deprival value".
- Deprival_value hasPhotoCollection Deprival_value.
- Deprival_value wikiPageUsesTemplate Template:Reflist.
- Deprival_value subject Category:Articles_created_via_the_Article_Wizard.
- Deprival_value subject Category:Generally_Accepted_Accounting_Principles.
- Deprival_value subject Category:Pricing.
- Deprival_value subject Category:Real_estate_valuation.
- Deprival_value subject Category:Valuation_(finance).
- Deprival_value subject Category:Value.
- Deprival_value hypernym Concept.
- Deprival_value type Concept.
- Deprival_value comment "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 label "Deprival value".
- Deprival_value sameAs m.0gg5t9x.
- Deprival_value sameAs Q5260931.
- Deprival_value sameAs Q5260931.
- Deprival_value wasDerivedFrom Deprival_value?oldid=657344083.
- Deprival_value isPrimaryTopicOf Deprival_value.