Revaluation reserve

From ACT Wiki

Revision as of 11:34, 6 November 2015 by imported>Doug Williamson (Update for FRS 102)

(diff) ← Older revision | Latest revision (diff) | Newer revision → (diff)

Jump to navigation Jump to search

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

Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=Revaluation_reserve&oldid=41504’

Navigation menu