accounting valuation


accounting valuation
учет бухгалтерская оценка
а) (оценка стоимости активов в бухгалтерском учете)

accounting valuation of assets transferred between affiliates — бухгалтерская оценка активов, перемещаемых между филиалами организации

accounting valuation of acquired companies — бухгалтерская оценка стоимости приобретенных компаний

accounting valuation of inventories — бухгалтерская оценка запасов

accounting valuation of goodwill — бухгалтерская оценка деловой репутации

б) редк. (оценка стоимости пассивов в бухгалтерском учете)

accounting valuation of assets and liabilities — бухгалтерская оценка активов и обязательств

See:
* * *
бухгалтерская оценка

Англо-русский экономический словарь.

Смотреть что такое "accounting valuation" в других словарях:

  • Accounting Valuation — The process of valuing a company’s assets for financial reporting purposes. Several accounting valuation methods are used while preparing financial statements in order to value assets. Many valuation methods are stipulated by accounting… …   Investment dictionary

  • Accounting liquidity — (liquidity) is a measure of the ability of a debtor to pay their debts as and when they fall due. It is usually expressed as a ratio or a percentage of current liabilities.Calculating liquidityFor a corporation with a published balance sheet… …   Wikipedia

  • Valuation (finance) — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • accounting — An act or a system of making up or settling accounts, consisting of a statement of account with debits and credits arising from relationship of parties. State ex rel. King v. Harvey, Miss., 214 So.2d 817, 819. Rendition of an account, either… …   Black's law dictionary

  • Valuation Office Agency — The Valuation Office Agency is a government body in the United Kingdom. It is an executive agency of Her Majesty s Revenue and Customs. The Agency values properties for the purpose of Council Tax and for non domestic rates in England and Wales… …   Wikipedia

  • valuation — the process of appraising the worth of property according to some recognised criteria. Glossary of Business Terms Determination of the value of a company s stock based on earnings and the market value of assets. Bloomberg Financial Dictionary To… …   Financial and business terms

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • accounting standard — A definitive standard for financial accounting and reporting established in the form of a Statement of Standard Accounting Practice (SSAP) issued by the Accounting Standards Committee or, since 1990, a Financial Reporting Standard (FRS) issued by …   Accounting dictionary

  • accounting plan — A detailed accounting guide provided by a number of European countries, such as France and Spain. The guide gives definitions of accounting terms, rules for valuation and measurement, model financial statements, and a chart of accounts. This… …   Accounting dictionary

  • Intellectual property valuation — Valuation is considered as one of the most critical areas in finance; it plays a key role in many areas of finance such as buy/sell, solvency, merger and acquisition. Furthermore, intellectual property (IP) valuation is considered as one of the… …   Wikipedia

  • Clean surplus accounting — method provides elements of a forecasting model that gives price as a function of earnings, expected returns, and change in book value.[1][2] Clean surplus accounting is calculated by not including transactions with shareholders (such as… …   Wikipedia

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