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fair value of asset [15 entries]
  1. fair value of asset    資産の公正価値
  2. 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
  3. fair value of assets acquired    購入資産の公正価値
  4. amount equal to the fair value of the leased asset    リース資産の公正価値相当額
  5. asset which has a fair value of $XX    公正価値XXドルの資産
  6. excess of the fair value of the asset over the manufacturer’s or dealer’s cost    公正価値が製造業者あるいは販売業者の原価を超える部分
  7. fair value of pension asset    年金資産の時価
  8. 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
  9. fair value of the leased asset    リース資産の公正価値
  10. lease of an asset which has a fair value of $XX    公正価値XXドルの資産のリース
  11. 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
  12. 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
  13. 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
  14. 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
  15. 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
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