en

valuation by the replacement method

1

Terminological databases

EKI terminibaas Esterm

ID 693885 Last modified 30.12.2004
View dataset
View dataset
Domain Financial Affairs - Taxation & Customs
Good to know
  • FR: évaluation sur la base de la valeur de remplacement [WPG-1591] DE: Bewertung nach der Wiederbeschaffungsmethode [WPG-1591]; Bewertung zu Wiederbeschaffungspreisen [WPG-1591]
valuation by the replacement method
Usage examples
  • 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.

Word forms not available

Etymology not available

Related words not available

Search the same word

in the EU's IATE term base

Web examples

Online Language Learning Tool SkELL allows users to search for phrases in sentences, collocates and similar words. These examples have been automatically selected and may contain errors.