revaluation

/riːˌvæljuˈeɪʃən/
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A fresh setting of value, from a general appraisal to an official currency increase or an accounting update to fair value.

Examples

  • A revaluation of the yuan would make Chinese exports more expensive abroad.
  • The auditor recommended a revaluation of the company's land holdings.
  • Changing tastes forced a revaluation of the artist's early work.
  • The revaluation raised the official exchange rate against the dollar.
  • A revaluation surplus increased equity on the balance sheet.

Similar words

repricing
estimate
valuation
strengthening
carrying-value adjustment
asset valuation
upward adjustment
valuation update
currency appreciation
review

Meanings

New estimate of worth

noun
everyday
neutral
A fresh judgment of what something is worth, important, or likely to cost.

Examples

  • The insurance claim led to a revaluation of the damaged house.
  • A careful revaluation showed that the collection was worth far more than expected.
  • The committee called for a revaluation of the project's likely cost.
  • Changing tastes forced a revaluation of the artist's early work.
  • The town completed a property revaluation before setting the new tax base.

Similar words

Currency value increase

noun
economics
technical
An official increase in a currency's value against other currencies, usually under a managed or fixed exchange-rate system.

Examples

  • The government announced a revaluation of the national currency.
  • A revaluation of the yuan would make Chinese exports more expensive abroad.
  • Traders expected a revaluation after the central bank defended the peg.
  • The revaluation raised the official exchange rate against the dollar.
  • Economists compared the proposed revaluation with a gradual market appreciation.

Similar words

Asset book-value adjustment

noun
accounting
technical
An accounting adjustment that restates an asset's carrying amount to reflect fair value rather than its old book value.

Examples

  • The auditor recommended a revaluation of the company's land holdings.
  • Under the revaluation model, the building is carried at fair value after each revaluation.
  • A revaluation surplus increased equity on the balance sheet.
  • The firm scheduled regular revaluation of its property, plant, and equipment.
  • A later revaluation reduced the asset's carrying amount after market prices fell.

Similar words

Etymology

Formed from re-, meaning again, and valuation. The noun is recorded from the 1610s for a second or repeated valuation.

FAQ

What does revaluation mean?

Revaluation is the act of setting or judging the value of something again.

Is revaluation the same as reevaluation?

Not exactly. Revaluation focuses on value or worth, while reevaluation can cover any kind of fresh review.

What is currency revaluation?

It is an official increase in a currency's value against other currencies, usually in a managed exchange-rate system.

How is revaluation different from devaluation?

Revaluation raises an official currency value, while devaluation lowers it.

What is asset revaluation in accounting?

It is an adjustment that updates an asset's carrying amount so it reflects fair value.

Can an accounting revaluation reduce an asset's value?

Yes. A revaluation model can lead to a lower carrying amount when fair value has fallen.

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