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acquisition value
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Subject
English
German
fin.
acquisition for value
entgeltlicher Erwerb
gen.
acquisition value
Beschaffungswert
agric.
acquisition value
Kaufwert
gen.
acquisition value
Anschaffungswert
automat.
measured value acquisition
Messwerterfassung
account.
Raw materials,semi-finished and finished products,as well as merchandise,shall be valued at a maximum of the acquisition or manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative.
Niederstwertprinzip
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