logo share us



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.


Learn more about Appreciation.

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

MBA Brief offers concise, yet precise definitions of concepts, methods and models as taught in a study Master of Business Administration.

We like to keep things short, and provide links to learn more about your subject.

add us to your desktop

Add MBA Brief to your desktop / iPad


© 2024 MBA Brief - Last updated: 24-7-2024  -  Privacy   |   Terms