「fair value less costs to sell」の訳／意味 — 経済金融・証券会計訳語辞典

fair value less costs to sell ［2件マッチ］

fair value less costs to sell Ｇ経売却費用控除後の公正価値Ｇ経証
lower of carrying amount and fair value less costs to sell Ｇ経帳簿価額と販売費用控除後公正価値とのいずれか低い方Ｇ経証