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حسابداری و مالی::
ارزش خالص بازیافتنی (تحقق پذیر)
If the net realizable value of his inventory is less than the original recorded cost, the principle of conservatism directs the accountant to report the lower amount as the asset's value on the balance sheet.
A classic example is inventory where the net realizable value (NRV) is less than the actual cost.
The accountant must decide whether to leave the inventory at cost or to reduce the inventory amount to its NRV.
Conservatism directs the accountant to reduce the inventory to the lower amount (NRV).
This results in a lower asset amount and a debit to an income statement account, such as Loss from Reducing Inventory to NRV.
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