Difference between revisions of "Revaluation reserve"

From ACT Wiki
Jump to: navigation, search
(Link with Reserves page.)
(Classify page.)
 
Line 10: Line 10:
 
* [[FRS 102]]
 
* [[FRS 102]]
 
*[[Reserves]]
 
*[[Reserves]]
 +
*[[Revaluation]]
 
*[[Tangible asset]]
 
*[[Tangible asset]]
 +
 +
[[Category:Accounting,_tax_and_regulation]]
 +
[[Category:The_business_context]]

Latest revision as of 15:19, 22 October 2020

Financial reporting.

A revaluation reserve is a special, separate, 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