Encyclopedia
Cost Price of the Asset
Cost - the amount of cash and cash equivalents or the fair value of other consideration given, transferred with the objective of acquiring an asset, at the time of its acquisition or during its construction, or, if applicable, the amount at which such an asset was recognized initially in accordance with specific requirements of other IFRS standards, for example, IFRS 2 "Share-based payments"
Source: International Financial Reporting Standard (IAS) 16 "Property, Plant and Equipment" (July 18, 2012 edition) (effective in the territory of the Russian Federation by Order of the Ministry of Finance of the Russian Federation dated November 25, 2011 No. 160n)
Морфология
Род
Понятие «себестоимость актива» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | себестоимости актива | себестоимостей актива |
| Д | себестоимости актива | себестоимостям актива |
| В | себестоимость актива | себестоимости актива |
| Т | себестоимостью актива | себестоимостями актива |
| П | себестоимости актива | себестоимостях актива |