revaluation reserve

См. также в других словарях:

• revaluation reserve — Part of shareholders funds. Arises when an asset is revalued in a company s balance sheet. The profit on revaluation is considered to be part of shareholders funds but is shown in a separate reserve to highlight the fact that the profit is not… …   Financial and business terms

• revaluation reserve account — asset revaluation reserve The reserve account to which the unrealized profit or loss on revaluation must be taken when the alternative accounting rules are used for the valuation of an asset. Companies have the option of choosing another name for …   Accounting dictionary

• Revaluation Reserve — An accounting term used when a company has to enter a line item on their balance sheet due to a revaluation performed on an asset. This line item is used when the revaluation finds the current and probable future value of the asset is higher than …   Investment dictionary

• investment revaluation reserve — A reserve created by a company with investment properties, if these properties are included in the balance sheet at open market value. Changes in the value of investment properties should be disclosed as movements on the investment revaluation… …   Accounting dictionary

• investment revaluation reserve — A reserve created by a company with investment properties, if these properties are included in the balance sheet at open market value. Changes in the value of investment properties should be disclosed as movements on the investment revaluation… …   Big dictionary of business and management

• asset revaluation reserve — See: revaluation reserve account …   Accounting dictionary

• Revaluation of fixed assets — In finance, a revaluation of fixed assets is a technique that may be required to accurately describe the true value of the capital goods a business owns.Fixed assets are held by an enterprise for the purpose of producing goods or rendering… …   Wikipedia

• revaluation of assets — A revaluation of the assets of a company, either because they have increased in value since they were acquired or because inflation has made the balance sheet values unrealistic. The Companies Act (1985) makes it obligatory for the directors of a …   Accounting dictionary

• revaluation of assets — A revaluation of the assets of a company, either because they have increased in value since they were acquired or because inflation has made the balance sheet values unrealistic. The Companies Act (1985) makes it obligatory for the directors of a …   Big dictionary of business and management

• revaluation — An increase in the value of an asset to reflect its current market value. The asset cost account is debited and the revaluation reserve is credited. Under the alternative accounting rules, certain assets may be revalued …   Accounting dictionary

• Fractional reserve banking — Banking A series on Financial services …   Wikipedia