Netrealiseerimisväärtus
Netrealiseerimisväärtus, often abbreviated as NRV, is an accounting term representing the estimated selling price of an asset in the ordinary course of business, less the estimated costs of completion and the estimated costs necessary to make the sale. In essence, it is the net amount that an entity expects to realize from the sale of an inventory item. This value is used primarily for the valuation of inventory and is particularly relevant when the carrying amount of inventory exceeds its NRV.
The concept of NRV is a fundamental principle in inventory accounting and is often applied using the
Estimating NRV involves forward-looking considerations. The selling price is based on market prices, and the estimated