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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › REVALUTION SURPLUS/LOSS TRANSFER
WHAT IS THE LOGIC BEHIND REVALUTION SURPLUS/LOSS TRANSFER?
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As I explain in my free lectures, the revaluation surplus is not distributable as dividend. As we depreciated the transfer can be made to retained earnings which means that it then becomes distributable as dividend.