Translation/Meaning of "to be stated at the lower of cost and realizable value" — Japanese-English & English-Japanese Economics & Financial Translation Dictionary

to be stated at the lower of cost and realizable value [1 entry]

to be stated at the lower of cost and realizable value Ｇ経取得原価か実現可能価額のいずれか低い方で計上されるＧ経経