FR: évaluation sur la base de la valeur de remplacement [WPG-1591]
DE: Bewertung nach der Wiederbeschaffungsmethode [WPG-1591]; Bewertung zu Wiederbeschaffungspreisen [WPG-1591]
According to Article 32, valuation in the accounts is based on the principle of purchase price or production cost. *Member States may however, allow one or more alternative methods, such as valuation by the replacement method, inflation accounting or revaluation, to be used.
