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revaluation surplus

См. также в других словарях:

  • 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

  • surplus — That which remains of a fund appropriated for a particular purpose; the remainder of a thing; the overplus; the residue. Ordinarily, surplus means residue or excess of assets after liabilities, including capital, have been deducted. American Life …   Black's law 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 …   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 of currency — An increase in the value of a currency in terms of gold or other currencies. It is usually made by a government that has a persistent balance of payments surplus. It has the effect of making imports cheaper but exports become dearer and therefore …   Accounting dictionary

  • revaluation of currency — An increase in the value of a currency in terms of gold or other currencies. It is usually made by a government that has a persistent balance of payments surplus. It has the effect of making imports cheaper but exports become dearer and therefore …   Big dictionary of business and management

  • unearned surplus — As distinguished from earned surplus includes: (a) paid in surplus amounts contributed for or assigned to shares in excess of stated capital applicable thereto; (b) revaluation surplus surplus arising from a revaluation of assets above cost, and… …   Black's law dictionary

  • capital surplus — noun : the portion of the surplus of a business arising from sources other than earnings : all surplus other than earned surplus usually including amounts received from sale or exchange of capital stock in excess of par or stated value, profits… …   Useful english dictionary

  • unearned surplus — n. All surplus that is not earned, including surplus from the revaluation of assets, surplus from contributions by shareholders or others, and paid in surplus. See also income, unearned The Essential Law Dictionary. Sphinx Publishing, An imprint… …   Law dictionary

  • избыток капитала, прирост или выигрыш в стоимости капитала — (1) Акционерный (equity capital) или собственный (net worth capital) капитал, который иначе не может быть включен в учредительный капитал ( capital stock) или нераспределенные доходы ( retained earnings). Существует пять способов получения… …   Финансово-инвестиционный толковый словарь

  • Accumulated other comprehensive income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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