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The provision of IAS 16 Property Plant and Equipment

Forums › ACCA Forums › ACCA FA Financial Accounting Forums › The provision of IAS 16 Property Plant and Equipment

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by John Moffat.
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  • January 1, 2016 at 3:51 pm #293161
    Akinlolu
    Member
    • Topics: 6
    • Replies: 16
    • ☆

    Sir, What is upward revaluation and downward revaluation?

    January 2, 2016 at 7:34 am #293213
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54700
    • ☆☆☆☆☆

    If you wish for me to answer then you must ask in the Ask the Tutor Forum. This forum is for students to help each other.

    An upward revaluation is where we increase the carrying value of a non-current asset. A downward revaluation is where we reduce the value. For Paper F3 it is only upward valuations that we are concerned with.

    These are dealt with in our lectures – our free lectures are a complete course for Paper F3 and cover everything you need to be able to pass the exam well.

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