Examples of 'measured at cost' in a sentence

Meaning of "measured at cost"

measured at cost: This phrase relates to financial accounting and refers to the valuation of assets at their original cost or purchase price. It implies that the assets are recorded in the company's financial statements based on the cost incurred at the time of acquisition, rather than their current market value

How to use "measured at cost" in a sentence

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measured at cost
Financial assets measured at cost unquoted equity.
Investment property should be initially measured at cost.
Financial liabilities measured at cost include payables and accruals.
Investment property is initially measured at cost.
Derivatives are initially measured at cost and thereafter at fair value.
Separately purchased intangible assets are initially measured at cost.
Financial assets measured at cost unquoted equity and related derivatives.
Implicit asset management service charges can be measured at cost.
Investment properties are measured at cost and net of cumulated depreciation and potential impairment.
These instruments are measured at cost.
Financial assets measured at cost are tested for impairment when there are indicators of impairment.
Investment properties are measured at cost.
Investment properties are measured at cost less accumulated depreciation and impairment losses if any.
This applies if the hedged item is otherwise measured at cost.
Items of intangible assets measured at cost are assessed for impairment at each reporting period.

See also

An intangible asset acquired separately will initially be measured at cost.
Financial assets measured at cost include cash and cash equivalents and receivables.
Financial assets measured at cost.
Only equity instruments whose fair value can not be reliably measured are measured at cost.
They have a finite service life and are measured at cost less accumulated amortisation.
Only equity instruments whose fair value could not be reliably measured were measured at cost.
Capitalised development expenditure is measured at cost less accumulated amortisation and impairment losses.
Cash and cash equivalents Cash and cash equivalents are measured at cost.
Proprietary software is measured at cost less accumulated depreciation and impairment losses since completion.
Subsequent to foreclosure repossessed assets are measured at cost less impairment losses.
Capitalized development expenditure is measured at cost less accumulated amortization and accumulated impairment losses.
Property, plant and equipment are measured at cost.
Mine development assets are measured at cost less accumulated depreciation and accumulated impairment losses.
Initial recognition of property, plant and equipment should be measured at cost.
After initial recognition, goodwill is measured at cost less any accumulated impairment.
Represents the current balance of all venture capital investments, measured at cost.
Productive biological assets would be measured at cost less accumulated amortization and impairment, if any.
IFRS 6 prescribes that exploration and evaluation assets shall be measured at cost.
CO2 emission allowances are measured at cost of acquisition.
Impairment of financial assets measured at cost or amortised cost Recognition 11.21.
Goodwill arising on the acquisition of businesses is measured at cost less accumulated impairment losses.
Subsequent to initial measurement, goodwill is measured at cost less any impairment loss.
Intangible assets purchased separately are initially measured at cost in accordance with LAS 38.

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