A writing up, also as Wertaufholung designation, is the increase of the book value of a fortune article.

A writing up can be made either, in order to illustrate or correct around a too high writing-off of past periods a rise in value of the fortune article.

Writing up are regulated for Nichtkapitalgesellschaften in "§ 253 exp. 5 HGB and for finance companies (value catching up requirement) in "§ 280 HGB.

Wertaufholung

The Wertaufholung is a form that writing up here concerns it the retrogressive making of earlier unscheduled writings-off, in order to catch up the depreciation (partial) again. Differently than during the revalorization, the upper limit of catching up is determined with not wear outable fortune articles by the initial costs and manufacturing costs and with wear outable fortune articles by the updated acquisition and manufacturing costs.

Articles in category "Writing up"

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