# Carrying amount

- Canonical URL: https://www.gerhardmerk.de/carrying-amount
- Post ID: 588402
- Modified: 2023-07-25T21:00:26+00:00
- Language: en

## Definition

According to IAS (16.6, 36.5 and more), the monetary amount at which an asset is carried after deducting all accumulated depreciation (amortization) and accumulated impairment losses, i.e. the carrying amount of the asset. - See valuation reserves, carrying amount, impairment loss, fair value. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

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