- property revaluation reserve
- учет = revaluation provision* * *резерв на случай переоценки стоимости имущества
Англо-русский экономический словарь.
Англо-русский экономический словарь.
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
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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
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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
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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
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