# Carrying amount (also used in German; more rarely residual book value)

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- Post ID: 588983
- Modified: 2023-07-25T21:00:26+00:00
- Language: en

## Definition

According to IAS (16.6, 36.5), the fair value of an asset after taking depreciation into account, i.e. the balance sheet value. - See valuation, carrying amount, fair value, market value, option, fair value, impairment loss. 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/

## Machine-readable

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