UPWARD ASSET REVALUATION Explained | Accounting Basics | Journal Entries & Examples
Автор: SkillUp Smart
Загружено: 2026-01-30
Просмотров: 11
Описание:
In this video, we explain upward asset revaluation in accounting using clear examples, journal entries, and exam-focused explanations.
You’ll learn how asset revaluation increases the carrying amount of property, plant and equipment, how revaluation gains are treated in equity, and how depreciation is recalculated after revaluation.
This video is ideal for everyone who want a clear explanation of upward revaluation vs impairment.
🔹 Topics covered:
• What is upward asset revaluation
• Asset revaluation
• Revaluation surplus explained
• Journal entries for upward revaluation
• Depreciation after revaluation
• Difference between revaluation and impairment
❗ Note: US GAAP does not allow upward asset revaluation.
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#assets #accounting #financialaccounting #accountingstudents #revaluation
#journalentries #accountingtutorial #accountingbasics
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