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減損会計
1. asset-impairment accounting
2. Revaluation of fixed assetsIn finance, a revaluation of fixed assets is a technique that may be required to accurately describe the true value of the capital goods a business owns. This should be distinguished from planned depreciation, where the recorded decline in value of an asset is tied to its age. Fixed assets are held by an enterprise for the purpose of producing goods or rendering services, as opposed to being held for resale in the normal course of business.
Read “Revaluation of fixed assets” on English Wikipedia
Read “減損会計” on Japanese Wikipedia
Read “Revaluation of fixed assets” on DBpedia
Read “Revaluation of fixed assets” on English Wikipedia
Read “減損会計” on Japanese Wikipedia
Read “Revaluation of fixed assets” on DBpedia
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