Definicja new valuation
The process of adjusting fixed asset values to fair value, where permitted by country-specific accounting standards.
There are two procedures for determining the asset's fair value. A company can call in an independent professional valuer, who assesses the asset and estimates its fair value. Alternatively, you can adjust the asset's historical book value (and accumulated depreciation) for inflation.
Słownik i definicje SAPa na N.