Revaluation reserve: Difference between revisions
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''Financial reporting.'' | |||
A special accounting reserve recording the gains, net of any related losses, on the revaluation of tangible fixed assets. | A special accounting reserve recording the gains, net of any related losses, on the revaluation of tangible fixed assets. | ||
Revision as of 20:42, 5 May 2016
Financial reporting.
A special 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.
