Nota: A tradução desta entrada está atualmente em revisão de qualidade, portanto parte do conteúdo é exibida temporariamente apenas em inglês.
Este verbete ainda não foi traduzido para o seu idioma, portanto o original é exibido abaixo.
amortized cost
This term is a specialized accounting concept used primarily in financial reporting and banking. It describes a valuation method where the cost of a debt instrument is adjusted over time to reach its face value at maturity, ensuring that interest income or expense is recognized consistently rather than in a single lump sum.
In professional practice, it is contrasted with "fair value," which reflects current market prices. Amortized cost is typically used for assets that a company intends to hold until maturity, providing a more stable balance sheet figure by ignoring short-term market volatility.