Revaluation Reserve
/ˌriːˌvæljuˈeɪʃən rɪˈzɜrv/
Definitions
- (n.) An equity reserve created to record the increase in value of an asset following its revaluation under accounting standards.
The company's balance sheet showed a substantial revaluation reserve after the property appraisal.
Forms
- revaluation reserve
- revaluation reserves
Related terms
See also
Commentary
Revaluation reserve typically arises in accounting contexts reflecting upward asset value adjustments and must be distinguished from realized gains.
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