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Home > QFINANCE Dictionary > Definition of revaluation method

Definition of

revaluation method

Accounting

asset depreciation using change in value over year a method of calculating the depreciation of assets by which the asset is depreciated by the difference in its value at the end of the year over its value at the beginning of the year

revaluation method - Related Articles
  • The LIFO Conundrum: Convergence of US GAAP with IFRS and Its Implications on US Company Competitiveness

    Best Practice

    When valuing their ending inventory using LIFO, most companies start with the inventory valued on a FIFO basis, then use a method called dollar-value LIFO to revalue their inventory to LIFO. This approach uses a cost index, similar to the US Consumer Price Index, to value pools of like inventory
    By William C. White IV

  • Performance Reporting under IFRS

    Best Practice

    Items that should/may be excluded from profit or loss include: (1) correction of errors from prior periods; (2) changes in accounting policies; (3) revaluation surpluses; (4) gains and losses arising on the translation of the financial statements of a foreign operation; and (5) gains and losses
    By Peter Casson

  • Modeling Market Risk

    Best Practice

    risk. The two main approaches currently used in financial institutions are historical simulation and Monte Carlo methods.
    By Marius Bochniak

  • Tools for Measuring Interest Rate Risk

    Best Practice

    An alternative method to measure the interest rate risk exposure of a bond position or a portfolio of bonds is to revalue it assuming different hypothetical yield levels. For example, a manager may want to measure the interest rate exposure to instantaneous shifts of 50, 100, and 200 bps
    By Steven V. Mann

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Definitions of ’revaluation method’ and meaning of ’revaluation method’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’revaluation method’ and other financial terms with our online QFINANCE Financial Dictionary.

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