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Terms for subject Accounting containing acquisition and | all forms
EnglishFrench
acquisitions less disposals of land and other tangible non-produced assetsacquisitions moins cessions de terrains et autres actifs corporels non produits
acquisitions of land and other tangible non-produced assetsacquisitions de terrains et autres actifs corporels non produits
Raw materials,semi-finished and finished products,as well as merchandise,shall be valued at a maximum of the acquisition or manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative.principe de la valeur minimum