Англо-русский экономический словарь.
permanent diminution in value — A fall in the value of an asset that is unlikely to be reversed. The fixed asset must be shown in the balance sheet at the reduced amount, which will be the estimated recoverable amount. A provision has to be made through the profit and loss… … Accounting dictionary
permanent diminution in value — A fall in the value of an asset that is unlikely to be reversed. The fixed asset must be shown in the balance sheet at the reduced amount, which will be the estimated recoverable amount A provision has to be made through the profit and loss… … Big dictionary of business and management
temporary diminution in value — A fall in the value of an asset that is only expected to be for the short term. Under historical cost accounting, no adjustments are made for temporary diminutions (unless they become permanent). See also: permanent diminution in value … Accounting dictionary
Permanent Mission of India v. City of New York — SCOTUSCase Litigants=Permanent Mission of India to the United Nations v. City of New York ArgueDate=April 24 ArgueYear=2007 DecideDate=June 14 DecideYear=2007 FullName=The Permanent Mission of India to the United Nations et al. v. City of New… … Wikipedia
alternative accounting rules — Alternative rules for valuing certain assets under the Companies Act (1985). These rules modify the historical cost convention. According to the modified rules intangible assets may be valued at current cost (with the exception of goodwill).… … Accounting dictionary
adjusting events — post balance sheet events Events that occur between a balance sheet date and the date on which financial statements are approved, providing additional evidence of conditions existing at the balance sheet date. For example, a valuation of a… … Accounting dictionary
adjusting events — Events that occur between a balance sheet date and the date on which financial statements are approved, providing additional evidence of conditions existing at the balance sheet date. For example, a valuation of a property held at the balance… … Big dictionary of business and management
Regulatory taking — refers to a situation in which a government regulates a property to such a degree that the regulation effectively amounts to an exercise of the government s eminent domain power without actually divesting the property s owner of title to the… … Wikipedia
Eminent domain — (United States), compulsory purchase (United Kingdom, New Zealand, Ireland), resumption/compulsory acquisition (Australia), or expropriation (South Africa and Canada) is an action of the state to seize a citizen s private property, expropriate… … Wikipedia
reserve — Part of the capital of a company, other than the share capital, largely arising from retained profit or from the issue of share capital at more than its nominal value. Reserves are distinguished from provisions in that for the latter there is a… … Accounting dictionary
reserve — Part of the capital of a company, other than the share capital, largely arising from retained profit or from the issue of share capital at more than its nominal value. Reserves are distinguished from provisions in that for the latter there is a… … Big dictionary of business and management
