BUS 320 - chapter 3

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Last updated 4:20 AM on 6/20/26
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11 Terms

1
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cost based measures

property, plant, and equipment carried at cost or net book value

2
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hybrid measures

impaired PP&E measured at recoverable amount, higher of the value in use and fair value minus cost of disposal

3
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current value measures

financial instruments carried at fair balue

4
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when are valuation techniques used

to determine fair value when there are no market prices

5
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two valuation techniques

  • income models

  • market models

6
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income models

convert future amounts to current amounts using PV

7
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market models

use prices and other information from identical or similar market transactions

8
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principal

amount borrowed or invested

9
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interest rate

percentage of outstanding principal (annual rate, stated or coupon rate)

10
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time or number of periods

number of years or periods of a year that the principal is outstanding

11
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compound interest

calculates interest not only on the principal but also on the interest earned to date