Transaksjonsverdi
Transaksjonsverdi, or transaction value, is the monetary amount agreed upon or paid in a single transaction, representing the cost to acquire an asset or service or the consideration received by a seller. It is a central concept in finance, accounting and economics for quantifying the size of economic exchanges. In practice the transaksjonsverdi can include cash, financial instruments, and other forms of consideration; taxes, duties, and ancillary costs are typically treated separately, unless the transaction agreement specifies them as part of the price.
In accounting and financial reporting, transaksjonsverdi is used to record purchases and sales and to compare
In transfer pricing and taxation, transaksjonsverdi should reflect an arm's length price—the amount that would be
Measurement and interpretation: the value can be nominal or discounted to present value in longer-term contracts;
Examples: a company sells machinery for 2 million NOK; a cross-border acquisition might involve cash, stock,