- 1. An increase in the *value of an *asset that is *recognized in *financial statements. Revaluations are normally made to bring an asset’s *book value into line with its *market value. 2. An increase in the value of a *currency in relation to other currencies, usually resulting from an intentional government policy. Contrast *devaluation.
Auditor's dictionary. 2014.
Look at other dictionaries:
Revaluation — means a rise of a price of goods or products. This term is specially used as revaluation of a currency, where it means a rise of currency to the relation with a foreign currency in a fixed exchange rate. In floating exchange rate correct term… … Wikipedia
Revaluation — Re*val u*a tion, n. A second or new valuation. [1913 Webster] … The Collaborative International Dictionary of English
revaluation — (n.) 1610s; see RE (Cf. re ) + VALUATION (Cf. valuation) … Etymology dictionary
Revaluation — Revaluation may be required due to changes in currencies, interest rates, or the market value of a collateral. Collateral items and facilities can be revalued: • by collateral category. • by currency. • as a result of indexing. • by exchange… … International financial encyclopaedia
Revaluation — An increase in the foreign exchange value of a currency that is pegged to other currencies or gold. The New York Times Financial Glossary * * * revalue re‧val‧ue [riːˈvæljuː] verb [transitive] 1. FINANCE to examine something again in order to… … Financial and business terms
revaluation — An increase in the foreign exchange value of a currency that is pegged to other currencies or gold. Bloomberg Financial Dictionary * * * revalue re‧val‧ue [riːˈvæljuː] verb [transitive] 1. FINANCE to examine something again in order to calculate… … Financial and business terms
revaluation — noun a) The process of altering the relative value of a currency or other standard of exchange. After the new party took power, the government declared a revaluation of the currency in an attempt to limit runaway inflation. b) A reassessment of… … Wiktionary
revaluation — /ri:ˌvæljυ eɪʃən/ noun 1. an act of revaluing ● The balance sheet takes into account the revaluation of the company’s properties. 2. the increasing of the value of a currency ● The revaluation of the dollar against the euro … Dictionary of banking and finance
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
revaluation — noun see revaluate … New Collegiate Dictionary
revaluation — See revaluate. * * * … Universalium