Definition: Appreciation is an accounting treatment reflecting
- the increase in value of a tanglible asset (fair value appreciation).
- the allocation of the benefits of a tangible asset to the periods in which it is used (traditional appreciation).
The precise methods for calculating A differ per jurisdiction (country), accounting standard, and asset type. Accounting rules may require that an impairment charge or expense be recognized if the value of an asset increases suddenly.
A is the opposite of depreciation.


More on accounting and auditing: Accounting Cycle, Accounts Payable, Accounts Receivable, Accrued Revenue, Amortization, more...


MBA Brief offers accurate and concise definitions of MBA concepts, frameworks, methods and models.

We love to keep things really short, but provide links to learn more about your subject and to similar concepts.

© 2023 MBA Brief - Last updated: 21-3-2023  -  Privacy   |   Terms