TERMIUM Plus®

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APPRAISAL SURPLUS [1 record]

Record 1 2016-03-07

English

Subject field(s)
  • Accounting
  • Inventory and Material Management
DEF

The credit resulting from an increase in the recorded value of fixed assets from an appraisal.

French

Domaine(s)
  • Comptabilité
  • Gestion des stocks et du matériel
DEF

Contrepartie, au crédit du bilan, des augmentations de la valeur comptable d'actifs constatées par expertise.

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Gestión de existencias y materiales
DEF

Cuenta de los recursos propios de una empresa donde se acumulan los saldos de revaluación por inflación efectuada, según la ley, sobre elementos del activo fijo.

OBS

reserva de revalorización: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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