Retail and Revaluation reserve: Difference between pages

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''Markets - Trading''.
''Financial reporting.''


Trading in small quantities, including by private individuals.
A revaluation reserve is a special, separate, accounting reserve recording the gains, net of any related losses, on the revaluation of tangible fixed assets.


In banking, 'retail' customers would also generally include Small and Medium-Sized Enterprises (SMEs) as well as individuals.


Relevant accounting standards include Section 17 of FRS 102.


==See also==
*[[Challenger bank]]
*[[Conduct]]
* [[Demand]]
* [[Efficient market]]
* [[Market]]
* [[Market mechanism]]
*[[Retail bond]]
*[[Retail mobility index]]
*[[Retail payments]]
*[[Retail Prices Index]]
*[[Small and Medium-sized Enterprises]]
*[[Stability]]
* [[Supply]]
* [[Wholesale]]


== See also ==
* [[FRS 102]]
*[[Reserves]]
*[[Revaluation]]
*[[Tangible asset]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[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