revaluation decreaseForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › revaluation decreaseThis topic has 1 reply, 2 voices, and was last updated 3 years ago by P2-D2.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts May 6, 2020 at 3:48 pm #570175 airen3999058MemberTopics: 1Replies: 0☆the 4400 as a result of the revaluation from 9600 to 14000, isn’t it to go to oci as it is a gain May 10, 2020 at 3:37 pm #570493 P2-D2KeymasterTopics: 4Replies: 6898☆☆☆☆☆Hi,Gains on revaluation go through OCI, unless they relate to an asset that has previously been revalued downwards. If that is the case then they will go through profit or loss first to match up to where the previous revaluation downwards was recorded.ThanksAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In