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Deprival value is a concept used in accounting theory to determine the appropriate measurement basis for assets. It is an alternative to historical cost and fair value or mark to market accounting. Some writers prefer terms such as 'value to the owner' or 'value to the firm'. Deprival value is also sometimes advocated for liabilities, in which case another term such as 'Relief value' may be used. The deprival value of an asset is the extent to which the entity is "better off" because it holds the asset. This may be thought of as the answer to the following questions, all of which are equivalent: - What amount would just compensate the entity for the loss of the asset? - What loss would the entity sustain if deprived of the asset? - How much would the entity rationally pay to acquire the asset (if it did not already hold it)? == Deprival value explained == Deprival value is based on the premise that the value of an asset is equivalent to the loss that the owner of an asset would sustain if deprived of that asset. It builds on the insight that often the owner of an asset can use an asset to derive greater value than that which would be obtained from an immediate sale. For example, a machine may be profitably employed in a business but no more than scrap value could be obtained from its sale (net selling price). Deprival value reasons that the maximum value at which an asset should be stated is its replacement cost as, by definition, the owner can make good the loss arising from deprival by incurring a cost equivalent to replacement cost. However, if that amount is greater than the amount that can be derived from ownership of the asset, it should be valued at no more than its recoverable amount. Recoverable amount is, in turn, defined as the higher of net selling price and value in use, which is the present value of the future returns that will be made by continuing to use the asset. In summary: 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Deprival value」の詳細全文を読む スポンサード リンク
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