Revaluation reserve: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson (Update for FRS 102) |
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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. | ||
Relevant accounting standards include Section 17 of FRS 102. | |||
== See also == | == See also == | ||
* [[FRS | * [[FRS 102]] | ||
*[[Tangible asset]] | |||
Revision as of 11:34, 6 November 2015
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.
