asset revaluation

См. также в других словарях:

• asset revaluation reserve — See: revaluation reserve account …   Accounting dictionary

• revaluation reserve account — asset revaluation reserve The reserve account to which the unrealized profit or loss on revaluation must be taken when the alternative accounting rules are used for the valuation of an asset. Companies have the option of choosing another name for …   Accounting dictionary

• Revaluation — means a rise of a price of goods or products. This term is specially used as revaluation of a currency, where it means a rise of currency to the relation with a foreign currency in a fixed exchange rate. In floating exchange rate correct term… …   Wikipedia

• Revaluation of fixed assets — In finance, a revaluation of fixed assets is a technique that may be required to accurately describe the true value of the capital goods a business owns.Fixed assets are held by an enterprise for the purpose of producing goods or rendering… …   Wikipedia

• Revaluation Reserve — An accounting term used when a company has to enter a line item on their balance sheet due to a revaluation performed on an asset. This line item is used when the revaluation finds the current and probable future value of the asset is higher than …   Investment dictionary

• revaluation reserve — Part of shareholders funds. Arises when an asset is revalued in a company s balance sheet. The profit on revaluation is considered to be part of shareholders funds but is shown in a separate reserve to highlight the fact that the profit is not… …   Financial and business terms

• revaluation — An increase in the value of an asset to reflect its current market value. The asset cost account is debited and the revaluation reserve is credited. Under the alternative accounting rules, certain assets may be revalued …   Accounting dictionary

• asset stripping — The acquisition or takeover of a company whose shares are valued below their asset value, and the subsequent sale of the company s most valuable assets. Having identified a suitable company, an entrepreneur would acquire a controlling interest in …   Accounting dictionary

• revaluation method — A method of determining the depreciation charge on a fixed asset against profits for an accounting period. The asset to be depreciated is revalued each year; the fall in the value is the amount of depreciation to be written off the asset and… …   Accounting dictionary

• revaluation method — A method of determining the depreciation charge on a fixed asset against profits for an accounting period. The asset to be depreciated is revalued each year; the fall in the value is the amount of depreciation to be written off the asset and… …   Big dictionary of business and management

• revaluation — 1. An increase in the *value of an *asset that is *recognized in *financial statements. Revaluations are normally made to bring an asset’s *book value into line with its *market value. 2. An increase in the value of a *currency in relation to… …   Auditor's dictionary