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Home > QFINANCE Dictionary > Definition of revaluation reserve

Definition of

revaluation reserve

Currency & Exchange

money held to cover fluctuations in foreign currencies money set aside to account for the fact that the value of assets may vary as a result of accounting in different currencies

revaluation reserve - Related Articles
  • Capital Regulation After the Financial Crisis

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    -tax retained earnings. The second, supplementary (or Tier II) capital consists of undisclosed reserves, revaluation reserves, general loan loss reserves, hybrid capital instruments, and subordinated debts.
    By Jens Hagendorff, Francesco Vallascas

  • The LIFO Conundrum: Convergence of US GAAP with IFRS and Its Implications on US Company Competitiveness

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    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
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  • New Dollar Area: The Makings of the Mess

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    NDA members comprise countries that peg their currencies to the dollar, or dirty float against it. China, Hong Kong, and developing Asia are at the core. The periphery is fuzzy. Membership is best defined by the accumulation of excessive foreign currency reserves (mostly dollars, although the currency content of international reserves is not available by individual country holdings
    By Brian Reading

  • Singapore

    QFINANCE Country Profiles

    of the country’s reserves. In August 2009 the Prime Minister suggested that no “new prescription” was needed on top of the existing stimulus package, though in December 2009 the government announced a one-year extension of financing schemes for small businesses, albeit on slightly revised terms to take account

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

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