Th e valuation technique under which assets are recorded at the amount that would be received in an orderly disposal is: B . present value.

Auditing: A Risk Based-Approach (MindTap Course List)
11th Edition
ISBN:9781337619455
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter5: Professional Auditing Standards And The Audit Opinion Formulation Process
Section: Chapter Questions
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Th e valuation technique under which assets are recorded at the amount that would be received in an orderly disposal is: B . present value.

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