Pengeverdi

Pengeverdi is a term used in economics and accounting to describe the monetary value of an asset, liability, or transaction, expressed in money and a specific currency. It represents the amount of money that would be exchanged in an arm's-length transaction under prevailing conditions, making pengeverdi a monetary metric rather than a measure of non-monetary attributes such as utility or social value.

In accounting and financial reporting, pengeverdi is used to measure assets and liabilities on the balance sheet. Depending on the framework, it may align with fair value, market value, replacement cost, or historical cost, and it is always denominated in the reporting currency. Valuation practices determine pengeverdi through various approaches, including market (using prices of comparable items), income (present value of expected cash flows), and cost (replacement or reproduction cost).

Pengeverdi can differ from related concepts such as nominal or face value (the amount stated on a financial instrument) and intrinsic or real value (the underlying benefit or cash flows, often adjusted for risk and inflation).

Examples include the pengeverdi of a share based on its current market price, the pengeverdi of real estate based on recent sale prices, or the pengeverdi of equipment based on replacement cost. The concept is also used in tax assessments, insurance, and valuation reports.

Limitations include sensitivity to market conditions, currency fluctuations, and estimation uncertainty, especially for illiquid or intangible assets.