  The translation workplace | |||
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19 mins confidence:   peer agreement (net): +1
1 hr confidence: peer agreement (net): +1
12 hrs confidence:
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7 hrs |
| Reference: at cost = à valeur comptable ou à valeur d'acquisition Reference information: " According to this concept, an asset in ordinarily recorded in the books at the price at which it was acquired i.e., at its cost price. This cost serves the basis for the accounting of this asset during the subsequent period. [...] The idea that the transactions should be recorded at cost rather than at a subjective or arbitrary value is known as cost concept. " http://www.accountingformanagement.com/accounting_concepts.h... -------------------------------------------------- Note added at 7 hrs (2012-02-08 17:10:07 GMT) -------------------------------------------------- 2. Equity and Other Debt securities that the Group intends to hold on a lasting basis are recorded under Receivables and Investment Securities and securities that are intended to be sold in the short-term are classified as Short-term Investments. They are stated at cost, net of transaction expenses and accrued interest and are written down at year-end in the case of a permanent impairment in value." http://www.psa-peugeot-citroen.com/document/publication/ifrs... -------------------------------------------------- Note added at 7 hrs (2012-02-08 17:16:13 GMT) -------------------------------------------------- 3. " Doivent être évaluées à la valeur comptable, les opérations à l’endroit ou à l’envers impliquant des sociétés sous contrôle commun et les opérations à l’envers impliquant des sociétés sous contrôle distinct." http://robert.obert.pagesperso-orange.fr/Fusion et consolida... |
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