Revaluation reserve: Difference between revisions

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imported>Doug Williamson
(Update for FRS 102)
imported>Doug Williamson
(Classify page.)
 
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A special accounting reserve recording the gains, net of any related losses, on the revaluation of tangible fixed assets.
''Financial reporting.''
 
A revaluation reserve is a special, separate, accounting reserve recording the gains, net of any related losses, on the revaluation of tangible fixed assets.




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== See also ==
== See also ==
* [[FRS 102]]
* [[FRS 102]]
*[[Reserves]]
*[[Revaluation]]
*[[Tangible asset]]
*[[Tangible asset]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]

Latest revision as of 15:19, 22 October 2020

Financial reporting.

A revaluation reserve is a special, separate, accounting reserve recording the gains, net of any related losses, on the revaluation of tangible fixed assets.


Relevant accounting standards include Section 17 of FRS 102.


See also