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PLUS-VALUE STOCKS [3 records]
Record 1 - internal organization data 2017-01-03
Record 1, English
Record 1, Subject field(s)
- Investment
Record 1, Main entry term, English
- stock appreciation 1, record 1, English, stock%20appreciation
Record 1, Abbreviations, English
Record 1, Synonyms, English
- inventory appreciation 2, record 1, English, inventory%20appreciation
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
stock appreciation; inventory appreciation: terms extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 3, record 1, English, - stock%20appreciation
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
Record 1, Main entry term, French
- valorisation des stocks
1, record 1, French, valorisation%20des%20stocks
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- plus-value sur stocks 1, record 1, French, plus%2Dvalue%20sur%20stocks
feminine noun
- appréciation sur stocks 2, record 1, French, appr%C3%A9ciation%20sur%20stocks
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
valorisation des stocks; plus-value sur stocks; appréciation sur stocks : termes extraits du «Glossaire de l'économie» et reproduits avec l'autorisation de l'Organisation de coopération et de développement économiques. 3, record 1, French, - valorisation%20des%20stocks
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Inversiones
Record 1, Main entry term, Spanish
- apreciación de las existencias
1, record 1, Spanish, apreciaci%C3%B3n%20de%20las%20existencias
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2011-03-17
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- surplus on revaluation
1, record 2, English, surplus%20on%20revaluation
feminine noun
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- plus-values de réévaluation 1, record 2, French, plus%2Dvalues%20de%20r%C3%A9%C3%A9valuation
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Il s’agit [...] de la plus-value de réévaluation des éléments d’actif du bilan. 1, record 2, French, - plus%2Dvalues%20de%20r%C3%A9%C3%A9valuation
Record number: 2, Textual support number: 1 OBS
Sauf conversion en capital, cette réserve ne peut être dissoute sauf si les biens auxquels elle est afférente sont réalisés. L'arrêté royal du 8. 10. 76 prévoit deux possibilités de réévaluation :-les immobilisations corporelles, pour lesquelles l'entreprise n’ a pas choisi le régime prévu à l'article 35, les immobilisations incorporelles ainsi que les participations et autres immobilisations financières peuvent, lorsqu'elles présentent une plus-value certaine et durable par rapport à leur valeur acquise, faire l'objet d’une réévaluation-les entreprises peuvent opter pour un système d’évaluation à leur valeur de remplacement des immobilisations corporelles dont l'utilisation est limitée dans le temps ainsi que des stocks. 1, record 2, French, - plus%2Dvalues%20de%20r%C3%A9%C3%A9valuation
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2011-02-07
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- inventory profit
1, record 3, English, inventory%20profit
correct, familiar
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
... the portion of profit determined on the basis of historical cost (especially FIFO [first in first out] and average cost) that is attributable to the increase in replacement cost of the inventory up to the time of sale. 2, record 3, English, - inventory%20profit
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- profit fictif sur stocks
1, record 3, French, profit%20fictif%20sur%20stocks
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
En période d’inflation, plus-value latente attribuable à l’accroissement du coût de remplacement des articles stockés. 1, record 3, French, - profit%20fictif%20sur%20stocks
Record number: 3, Textual support number: 1 OBS
Cette plus-value donne lieu à un profit fictif lorsque la méthode du premier entré, premier sorti ou celle du coût moyen est en usage puisque, le coût du réapprovisionnement ayant augmenté, les stocks sont évalués à une valeur récente qui comprend cette plus-value attribuable uniquement à l'inflation. 1, record 3, French, - profit%20fictif%20sur%20stocks
Record 3, Spanish
Record 3, Textual support, Spanish
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