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carry at cost

Russian translation: отражать в учете по первоначальной стоимости

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	carry at cost
Russian translation:	отражать в учете по первоначальной стоимости
Entered by:	Sterk

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06:58 May 18, 2011

English to Russian translations [PRO]
Bus/Financial - Accounting / Auditing Matters, IFRS

English term or phrase: carry at cost

Except for land, property, plant and equipment is carried at its cost less any depreciation and accumulated impairment losses. Land is carried at cost and is not depreciated.

Sterk KudoZ activity Questions: 976 (none open) (49 closed without grading) Answers: 0
Local time: 18:51

отражать в учете по первоначальной стоимости

Explanation:
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Note added at 9 мин (2011-05-18 07:07:47 GMT)
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Основные средства (за исключением земельных участков) отражаются по первоначальной стоимости за вычетом амортизации и накопленных убытков от обесценения. Земельные участки учитываются по первоначальной стоимости и не амортизируются.