Перевод: со всех языков на все языки

со всех языков на все языки

revaluation account

Страницы
  • 1
  • 2

См. также в других словарях:

  • revaluation account — In a partnership to which a new partner is admitted or if an existing partner dies or retires, assets and liabilities must be revalued to their current market value. The differences between historical values and the revaluations are debited or… …   Accounting dictionary

  • revaluation account — In a partnership to which a new partner is admitted or if an existing partner dies or retires, assets and liabilities must be revalued to their current market value. The differences between historical values and the revaluations are debited or… …   Big dictionary of business and management

  • 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 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 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 of assets — A revaluation of the assets of a company, either because they have increased in value since they were acquired or because inflation has made the balance sheet values unrealistic. The Companies Act (1985) makes it obligatory for the directors of a …   Accounting dictionary

  • revaluation of assets — A revaluation of the assets of a company, either because they have increased in value since they were acquired or because inflation has made the balance sheet values unrealistic. The Companies Act (1985) makes it obligatory for the directors of a …   Big dictionary of business and management

  • revaluation — /ri:ˌvæljυ eɪʃən/ noun 1. an act of revaluing ● The balance sheet takes into account the revaluation of the company’s properties. 2. the increasing of the value of a currency ● The revaluation of the dollar against the euro …   Dictionary of banking and finance

  • 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

  • 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

Поделиться ссылкой на выделенное

Прямая ссылка:
… Нажмите правой клавишей мыши и выберите «Копировать ссылку»