Net realizable value (original) (raw)
正味実現可能価額（しょうみじつげんかのうかがく、英: Net realizable value、NRV）とは、通常の営業における資産の見積売価から売却経費と完成までの費用を差し引いた額。このように、正味実現可能価額は、市場価値の定義の必要条件がすべて満たされている場合に限り、処分費用を控除した後の市場価値に類似している。とくに、市場価値での取引を成立させるために充分な期間が存在することが重要である。市場価値とは通常はであり、より適切に表現すれば、処分費用を控除する前の額面価額である。（国際評価基準）会計上にも時価主義が求められたことから、重要な価値基準となっている。
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| dbo:abstract | Net realizable value (NRV) is a measure of a fixed or current asset's worth when held in inventory, in the field of accounting. NRV is part of the Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) that apply to valuing inventory, so as to not overstate or understate the value of inventory goods. Net realizable value is generally equal to the selling price of the inventory goods less the selling costs (completion and disposal). Therefore, it is expected sales price less selling costs (e.g. repair and disposal costs). NRV prevents overstating or understating of an assets value. NRV is the price cap when using the Lower of Cost or Market Rule. Under IFRS, companies need to record the cost of their Ending Inventory at the lower of cost and NRV, to ensure that their inventory and income statement are not overstated (under ASPE, companies record the lower of cost and market value). For example, under IFRS, at a company's year end, if an unfinished good that already cost 25isexpectedtosellfor25 is expected to sell for 25isexpectedtosellfor100 to a customer, but it will take an additional 20tocompleteand20 to complete and 20tocompleteand10 to advertise to the customer, its NRV will be 100−100-100−20-$10=$70. In this year's income statement, since the cost of the good ($25) is less than its NRV ($70), the cost of the good will get recorded as the cost of inventory. In next year's income statement after the good was sold, this company will record a revenue of 100,CostofGoodsSoldof100, Cost of Goods Sold of 100,CostofGoodsSoldof25, and Cost of Completion and Disposal of 20+20+20+10=$30. This leads to a profit of 100−100-100−25-$30=$45 on this transaction. Suppose we changed the example so that it costs 60toadvertisetothecustomer.Nowthegood′sNRVwillbe60 to advertise to the customer. Now the good's NRV will be 60toadvertisetothecustomer.Nowthegood′sNRVwillbe100-$20-$60=$20. In this year's income statement, since the NRV ($20) is less than the cost of the good ($25), the NRV will get recorded as the Cost of Ending Inventory. To do so, an inventory write down of 25−25-25−20=$5 is done, and hence a decrease of 5inthisyear′sincomestatement.Inthenextyear′sincomestatementafterthegoodwassold,thiscompanywillrecordarevenueof5 in this year's income statement. In the next year's income statement after the good was sold, this company will record a revenue of 5inthisyear′sincomestatement.Inthenextyear′sincomestatementafterthegoodwassold,thiscompanywillrecordarevenueof100, Cost of Goods Sold of 20,andCostofCompletionandDisposalof20, and Cost of Completion and Disposal of 20,andCostofCompletionandDisposalof20+$60=$80. This leads to the company breaking even on this transaction ($100-$20-$80=$0). Inventory can be valued at either its historical cost or its market value. Because the market value of an inventory is not always available, NRV is sometimes used as a substitute for this value. (en) 正味実現可能価額（しょうみじつげんかのうかがく、英: Net realizable value、NRV）とは、通常の営業における資産の見積売価から売却経費と完成までの費用を差し引いた額。このように、正味実現可能価額は、市場価値の定義の必要条件がすべて満たされている場合に限り、処分費用を控除した後の市場価値に類似している。とくに、市場価値での取引を成立させるために充分な期間が存在することが重要である。市場価値とは通常はであり、より適切に表現すれば、処分費用を控除する前の額面価額である。（国際評価基準）会計上にも時価主義が求められたことから、重要な価値基準となっている。 (ja) |
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| rdfs:comment | 正味実現可能価額（しょうみじつげんかのうかがく、英: Net realizable value、NRV）とは、通常の営業における資産の見積売価から売却経費と完成までの費用を差し引いた額。このように、正味実現可能価額は、市場価値の定義の必要条件がすべて満たされている場合に限り、処分費用を控除した後の市場価値に類似している。とくに、市場価値での取引を成立させるために充分な期間が存在することが重要である。市場価値とは通常はであり、より適切に表現すれば、処分費用を控除する前の額面価額である。（国際評価基準）会計上にも時価主義が求められたことから、重要な価値基準となっている。 (ja) Net realizable value (NRV) is a measure of a fixed or current asset's worth when held in inventory, in the field of accounting. NRV is part of the Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) that apply to valuing inventory, so as to not overstate or understate the value of inventory goods. Net realizable value is generally equal to the selling price of the inventory goods less the selling costs (completion and disposal). Therefore, it is expected sales price less selling costs (e.g. repair and disposal costs). NRV prevents overstating or understating of an assets value. NRV is the price cap when using the Lower of Cost or Market Rule. (en) |
| rdfs:label | 正味実現可能価額 (ja) Net realizable value (en) |
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