Translation/Meaning of "lower of carrying amount and fair value less costs to sell" — Japanese-English & English-Japanese Economics & Financial Translation Dictionary

lower of carrying amount and fair value less costs to sell [1 entry]

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