bilanssiväärtus

Bilanssiväärtus, or carrying amount, is the value at which an asset or liability is recognised on a company’s balance sheet. It represents the net book value of the item after accounting for depreciation, amortization and impairment, or, for certain financial liabilities, the amount measured under the instrument’s chosen basis (often amortized cost).

For assets, bilanssiväärtus is usually calculated as the asset’s historical cost minus accumulated depreciation (or amortization) and any impairment losses. If the asset is measured under a revaluation model, the bilanssiväärtus reflects the latest revalued amount minus subsequent depreciation or impairment. In practice, the carrying amount is the figure shown on the balance sheet rather than the asset’s current market value.

For financial liabilities, the bilanssiväärtus typically corresponds to the instrument’s carrying amount under the applicable accounting measurement basis, such as amortized cost using the effective interest method. Different accounting frameworks may govern how carrying amounts are determined and disclosed.

Differences from fair value are common. Carrying amount is a measurement anchored in cost, depreciation, impairment, or amortized cost, while fair value represents an estimated market price. The two can diverge due to policy choices, impairment charges, or changes in market conditions.

Impairment and depreciation policies directly affect bilanssiväärtus. An asset’s carrying amount is reduced by impairment when recoverable value falls below carrying value, and it is periodically reduced through depreciation or amortization over the asset’s useful life. Revaluation can increase carrying amount if permitted by policy and standards.

Understanding bilanssiväärtus helps in assessing a company’s reported asset base and financial health, as it reflects net, policy-based value rather than current market price.