accounting valuation

s COMPT valoració comptable

English-Catalan dictionary. 2013.

Mira otros diccionarios:

  • 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 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

  • valuation risk — The risk that arises from problems of valuation. For example, it can be difficult to value a business during the acquisition process or to put an accurate value on an option on the over the counter market …   Accounting 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

  • 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

  • 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 — 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

  • inventory valuation — stock valuation The valuation of stocks of raw material, work in progress, and finished goods. According to Statement of Standard Accounting Practice 9, stocks should be valued at the lower of cost or net realizable value and the costs incurred… …   Accounting dictionary

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