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Bus/Financial - Accounting / Balance sheet | | French term or phrase: évaluation des éléments inscrits en comptabilité | This is part of an annual report balance sheet
Falling under Note 5: Principes et methodes comptables
La methode de base retenue pour l'evaluation des elements inscrits en comptabilite est la methode des couts historiques.
The base method used to evaluate the cost methods is the historical costs method.
Any ideas hopefully quite close? |
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2 hrs confidence:   asset valuation
Explanation:
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Note added at 2 hrs (2011-05-21 17:22:39 GMT)
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Historical cost is the most common valuation of assets in financial statements. This is because historical cost is provable and known. As its name suggests, historical cost recorded cost of an asset when the cost was incurred. In other words, the amount that an entity pays for an asset represents the historical cost.
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Note added at 3 hrs (2011-05-21 17:32:43 GMT)
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The historical cost will equal the carrying value if there has been no change recorded in the value of the asset since acquisition. Improvements may be added to the cost basis of an asset.
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Note added at 3 hrs (2011-05-21 17:41:55 GMT)
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the valuation of balance-sheet assets was grounded in the depreciated historical cost of
their acquisition. The introduction of the principle of fair value has imposed the determination of the
value of assets by the present value of the expected profits that these assets can generate. It has
involved establishing the value of each asset according to its future contribution to the profit of the
business.
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Note added at 3 hrs (2011-05-21 17:42:36 GMT)
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OR :
VALUATION OF BALANCE -SHEET ASSETS
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Note added at 3 hrs (2011-05-21 17:42:51 GMT)
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http://www.centrecournot.org/?wpfb_dl=15
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9 hrs confidence: evaluation of items included in the financial statements
Explanation:
Or reword: "to value items included..."
Or substitute "recorded" for "included" or leave that word out.
I searched "is the historical costs method" and "is the method of historical costs" and came up with the following references (among others):
"The basic method used to value the items included in the financial statements is the historical costs method."
http://www.cegedim.com/Docs_Communiques/Cegedim_2009AnnualRe...
"The basic method used to value the elements recorded in the accounts is the historical costs method."
http://www.radiall.com/radiall/portal/action/WebdriveActionE...
"The basic method used for the evaluation of accounting elements is the method of historical costs [...]"
http://www.genesys.com/fr/Resources/Documents/France/Financi...
Other variations are very similar – perhaps long-winded, but IMO mo more than the French from which they are taken.
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Note added at 9 hrs (2011-05-21 23:40:17 GMT)
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Last sentence should end: "perhaps long-winded, but IMO no more so than the French from which they are taken." :o
| cc in nyc
Local time: 17:21
Native speaker of: English
PRO pts in category: 30
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| Changes made by editors |
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| May 21, 2011 - Changes made by Stéphanie Soudais: | | Term asked | l\'evaluation des elements inscrits en comptabilite => évaluation des éléments inscrits en comptabilité | | Field (specific) | Finance (general) => Accounting |
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