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"ecarts de reevaluation"

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14:57 Sep 21, 2007
French to English translations [PRO]
Bus/Financial - Accounting
French term or phrase: "ecarts de reevaluation"
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?
claremacdonald
Local time: 02:22
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Summary of answers provided
5 +1revaluation rserves
Benedicte Taillard
4revaluation surplusrkillings
3revaluation differencesMary Lalevee


  

Answers


17 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
revaluation rserves


Explanation:
looked up a translated balance sheet see www encl


    Reference: http://64.233.183.104/search?q=cache:H8UYO6o0fkIJ:www.groupe...
Benedicte Taillard
Spain
Local time: 03:22
Native speaker of: Native in EnglishEnglish, Native in FrenchFrench

Peer comments on this answer (and responses from the answerer)
agree  BusterK
4 mins
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26 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
revaluation differences


Explanation:
Saxce defines this as "excess of restated assets over historical costs".
HTH
Mary

Mary Lalevee
United Kingdom
Local time: 02:22
Works in field
Native speaker of: English
PRO pts in category: 33

Peer comments on this answer (and responses from the answerer)
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   confidence: Answerer confidence 4/5Answerer confidence 4/5
revaluation surplus


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

rkillings
United States
Local time: 18:22
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 393
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