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I can explain Asset Revaluation
Updating an asset's book value to fair value under a revaluation model.
Asset revaluation restates property, plant, or similar assets to fair value on the revaluation date, with surpluses often going to equity (OCI/revaluation surplus) under applicable standards.
Sticky trick
Revaluation is a policy choice with disclosure - not a casual founder uplift.
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In plain English, what is Asset Revaluation?
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