Examples of 'revaluation surplus' in a sentence
Meaning of "revaluation surplus"
revaluation surplus: This accounting term refers to the surplus created on a company's balance sheet when an asset is revalued and the new value exceeds the carrying amount of the asset
How to use "revaluation surplus" in a sentence
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revaluation surplus
Revaluation surplus has to do with assets which gain in value.
Any valuation increase is credited to the revaluation surplus net of deferred taxes.
Changes in revaluation surplus may be transferred to retained earnings in subsequent.
Such an impairment loss on a revalued asset reduces the revaluation surplus for that asset.
The transfer from revaluation surplus to retained earnings is not made through profit or loss.
Capital issued Share premium Revaluation surplus.
The transfer from revaluation surplus to retained earnings is not made through the income statement.
Capitalised Fixed assets ' tax revaluation surplus.
Asset revaluation surplus on acquisitions Retained earnings.
Legal reserve Fixed assets ' statutory revaluation surplus included in share capital.
The revaluation surplus is not subject to distribution to shareholders of the Group.
Effect from deferred tax of revaluation surplus due to the tax rate changes.
Revaluation surplus We do not come across this entry very often on a balance sheet.
Fixed assets ' statutory revaluation surplus included in share capital.
Revaluation surplus - Devaluation of fixed assets.
See also
Fixed assets ' revaluation surplus Reserves.
Revaluation surplus of machinery, technical works, transportation means, furniture and software ( note 12 ).
Credited directly to equity under the heading of revaluation surplus LAS 16.37.
Transfer of revaluation surplus due to spin-off.
The revaluation surplus was credited to other income note 36.
Other movements - Revaluation surplus - Devaluation of fixed assets.
The asset revaluation surplus amounted to €341 million, which was directly recorded in equity ; and.
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Examples of using Revaluation
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Currency revaluation adjustments and gains on exchange
This indicator shows whether revaluation is being performed
Currency revaluation adjustments and losses on exchange
Examples of using Surplus
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This can is from a surplus disposal run
Surplus to be transferred for strategic deployment stocks
Owned by a charitable trust surplus distributed to charity
