TERMIUM Plus®

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APPRAISAL VALUE [2 records]

Record 1 2015-04-23

English

Subject field(s)
  • Financial Accounting
  • Real Estate
  • Customs and Excise
DEF

Cost or value established by appraisal; as, cost of reproduction less observed depreciation.

CONT

... the valuation of fixed assets at appraised values is frowned on in the United States, but is common place in the United Kingdom, and certainly permissible, though less frequent, in Canada.

CONT

When appraisals have been recorded in the accounts, future accounting for the assets appraised is based on the appraised values in substitution for cost.

French

Domaine(s)
  • Comptabilité générale
  • Immobilier
  • Douanes et accise
DEF

Valeur découlant de la réévaluation par un «expert», d'éléments de l'actif ou du passif.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Bienes raíces
  • Aduana e impuestos internos
DEF

Costo o valor fijado por avalúo; como, por ejemplo, costo de reposición menos depreciación aplicada.

Save record 1

Record 2 1988-09-07

English

Subject field(s)
  • Customs and Excise
  • Foreign Trade

French

Domaine(s)
  • Douanes et accise
  • Commerce extérieur
OBS

Source : Projet de Loi C-59, 1985, Loi concernant les douanes.

Spanish

Campo(s) temático(s)
  • Aduana e impuestos internos
  • Comercio exterior
Save record 2

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