property revaluation reserve

property revaluation reserve
* * *
резерв на случай переоценки стоимости имущества

Англо-русский экономический словарь.

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Смотреть что такое "property revaluation reserve" в других словарях:

  • revaluation reserve — Part of shareholders funds. Arises when an asset is revalued in a company s balance sheet. The profit on revaluation is considered to be part of shareholders funds but is shown in a separate reserve to highlight the fact that the profit is not… …   Financial and business terms

  • investment revaluation reserve — A reserve created by a company with investment properties, if these properties are included in the balance sheet at open market value. Changes in the value of investment properties should be disclosed as movements on the investment revaluation… …   Accounting dictionary

  • investment revaluation reserve — A reserve created by a company with investment properties, if these properties are included in the balance sheet at open market value. Changes in the value of investment properties should be disclosed as movements on the investment revaluation… …   Big dictionary of business and management

  • Revaluation of fixed assets — In finance, a revaluation of fixed assets is a technique that may be required to accurately describe the true value of the capital goods a business owns.Fixed assets are held by an enterprise for the purpose of producing goods or rendering… …   Wikipedia

  • reserves — Part of shareholders funds on a company s balance sheet. All parts of shareholders funds apart from share capital are reserves, such as the share premium account, the profit and loss account and the revaluation reserve. Dresdner Kleinwort… …   Financial and business terms

  • Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • investment properties — Properties owned by a company that holds investments as part of its business, such as an investment trust or a property investment company. Investment properties may also include properties owned by a company whose main business is not the… …   Accounting dictionary

  • investment properties — Properties owned by a company that holds investments as part of its business, such as an investment trust or a property investment company. Investment properties may also include properties owned by a company whose main business is not the… …   Big dictionary of business and management

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

  • List of Statutory Instruments of the United Kingdom, 1988 — NOTOC This is a complete list of all 1558 Statutory Instruments published in the United Kingdom in the year 1988.1 100* Origin of Goods (Petroleum Products) Regulations 1988 S.I. 1988/1 * Export of Sheep (Prohibition) (No.2) Amendment Order 1988… …   Wikipedia

  • List of Statutory Instruments of the United Kingdom, 1997 — This is a complete list of all 1840 Statutory Instruments published in the United Kingdom in the year 1997. NOTOC 1 100* Education (Recognised Bodies) Order 1997 S.I. 1997/1 * Bedfordshire and Hertfordshire Ambulance and Paramedic Service… …   Wikipedia


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