Revaluation

1. Financial reporting.

A reassessment of the value of an item already held, usually resulting in an increase in value.

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.

See also

• Accrued benefit obligation
• Currency
• Devaluation
• Financial reporting
• Foreign exchange
• Pension fraction
• Pensionable salary
• Remeasurement
• Valuation