CBDC and Revaluation reserve: Difference between pages
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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. | |||
Relevant accounting standards include Section 17 of FRS 102. | |||
== See also == | == See also == | ||
* [[ | * [[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.
