Revaluation: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add links.) |
(Add link.) |
||
| Line 30: | Line 30: | ||
* [[Pensionable salary]] | * [[Pensionable salary]] | ||
* [[Remeasurement]] | * [[Remeasurement]] | ||
* [[Revaluation model]] | |||
*[[Valuation]] | *[[Valuation]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Financial_products_and_markets]] | |||
[[Category:The_business_context]] | [[Category:The_business_context]] | ||
Revision as of 11:35, 11 October 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.
