Revaluation: Difference between revisions
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imported>Doug Williamson (Add links.) |
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* [[Financial reporting]] | * [[Financial reporting]] | ||
* [[Foreign exchange]] | * [[Foreign exchange]] | ||
* [[IAS 16]] | |||
* [[IAS 38]] | |||
* [[Impairment]] | * [[Impairment]] | ||
* [[Other comprehensive income]] | * [[International Financial Reporting Standards]] (IFRS) | ||
* [[Other comprehensive income]] (OCI) | |||
* [[Pension fraction]] | * [[Pension fraction]] | ||
* [[Pensionable salary]] | * [[Pensionable salary]] | ||
Revision as of 12:09, 31 January 2023
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.
