| 单词 | revaluation of assets |
| 释义 | 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 company to state in the directors' report if they believe the value of land differs materially from the value in the balance sheet. The Companies Act 1980 lays down the procedures to adopt when fixed assets are revalued. The difference between the net book value of a company's assets before and after revaluation is shown in a revaluation reserve account or, more commonly in the USA, an appraisal-surplus account (if the value of the assets has increased). |
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