Assertion: capital's asset | /r/HasProperty | valued at current market value
Facets:
value: increasingly
type: DEGREE
Source sentences:
text: The general trend in accounting standards is for assets to be valued increasingly at "current market value", but this valuation is by no means absolutely clear and uncontroversial.
text: However, the modern trend in official accounting standards is certainly for assets to be valued more and more at their current market value, or current replacement cost, rather than at historic (original acquisition) cost.