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

lower of carrying amount and fair value less costs to sell ［1件マッチ］

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