Sep 21, 2007 14:57
16 yrs ago
84 viewers *
French term

"ecarts de reevaluation"

French to English Bus/Financial Accounting
THis is the accounting term, found in the Equity section of the Liability side of the Balancce-sheet. Looking for the exact accountancy term in english. Any thoughts please?

Proposed translations

+1
17 mins

revaluation rserves

looked up a translated balance sheet see www encl
Peer comment(s):

agree BusterK
4 mins
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26 mins

revaluation differences

Saxce defines this as "excess of restated assets over historical costs".
HTH
Mary
Peer comment(s):

neutral BusterK : you may have two parts: the increase in the asset value and the related increase in equity. Here it is equity so that reserve is probably better.
1 hr
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86 days

revaluation surplus

The exact IFRS term (IAS 16) for the item attributable to revaluation differences that appears in equity.
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