Revaluation
From ACT Wiki
1. Financial reporting.
A reassessment of the value of an item already held, usually resulting in an increase in value.
Revaluation gains or losses are generally dealt with as part of other comprehensive income.
2. Foreign exchange.
A change in the value of a currency in a fixed exchange rate system, usually resulting in an increase in its value relative to other currencies (contrasted with a devaluation).
3.
Any reassessment of value.
