appreciation

appreciation
The increase in value of an asset. Most systems of *Generally Accepted Accounting Principles set out strict rules for the *recognition in financial statements of the amounts by which assets - typically land, property, and *securities - may appreciate. Contrast *depreciation.

Auditor's dictionary. 2014.

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  • appréciation — [ apresjasjɔ̃ ] n. f. • 1389; bas lat. appretiatio → apprécier 1 ♦ Action d apprécier, de déterminer le prix, la valeur de qqch. ⇒ estimation, évaluation. L appréciation du tableau par l expert. Par ext. Une fausse appréciation de la distance. 2… …   Encyclopédie Universelle

  • appreciation — I (increased value) noun accrual, accruement, accumulation, added monetary worth, addition, advance in worth, gain, gain in worth, growth, growth in value, increase, increased price, increment, realization, rise, rise in value II (perception)… …   Law dictionary

  • Appreciation — Ap*pre ci*a tion, n. [Cf. F. appr[ e]ciation.] 1. A just valuation or estimate of merit, worth, weight, etc.; recognition of excellence. [1913 Webster] 2. Accurate perception; true estimation; as, an appreciation of the difficulties before us; an …   The Collaborative International Dictionary of English

  • Appreciation — is a term used in accounting relating to the increase in value of an asset. In this sense it is the reverse of depreciation, which measures the fall in value of assets over their normal life time.Appreciation is a rise of a currency in a floating …   Wikipedia

  • appréciation — APPRÉCIATION. s. f. Estimation de la valeur d une chose. Appréciation juste, raisonnable. C est un tel qui en a fait l appréciation …   Dictionnaire de l'Académie Française 1798

  • appreciation — [n1] thankfulness acknowledgment, gratefulness, gratitude, indebtedness, obligation, recognition, testimonial, thanks, tribute; concepts 12,32 Ant. criticism, disparagement, disregard, neglect appreciation [n2] increase in worth enhancement, gain …   New thesaurus

  • appreciation — Appreciation. s. f. Estimation de la valeur d une chose. Appreciation juste, raisonnable. c est un tel qui en a fait l appreciation …   Dictionnaire de l'Académie française

  • appreciation — (n.) c.1600 (with an isolated use from c.1400), from Anglo Fr. appreciation, noun of action from O.Fr. apprécier (14c.), from L.L. appretiare estimate the quality of (see APPRECIATE (Cf. appreciate)). Generally with a sense of high estimation… …   Etymology dictionary

  • appreciation — ► NOUN 1) recognition of the value or significance of something. 2) gratitude. 3) a favourable written assessment of a person or their work. 4) increase in monetary value …   English terms dictionary

  • appreciation — [ə prē΄shē ā′shən] n. 1. the act or fact of appreciating; specif., a) proper estimation or enjoyment b) grateful recognition, as of a favor c) sensitive awareness or enjoyment, as of art 2. a judgment or evaluation ☆ 3. a rise in value or price:… …   English World dictionary

  • appreciation — noun 1 understanding and enjoyment of sth ADJECTIVE ▪ deep, great, real ▪ aesthetic ▪ art, music ▪ new …   Collocations dictionary

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