時じ価か会かい計けい

noun

current-value accounting; fair-value accounting

Technical accounting term for valuing assets and liabilities at current market prices rather than historical cost. Often contrasted with 簿価会計 (book-value accounting).

See also: 簿価会計

• 金きん融ゆう商しょう品ひんは時じ価か会かい計けいで評ひょう価かされる。

  Financial instruments are valued using fair-value accounting.

• 時じ価か会かい計けいの導どう入にゅうにより、企き業ぎょうの財ざい務む状じょう況きょうがより透とう明めいになった。

  The introduction of current-value accounting made companies' financial positions more transparent.