Erfértékelést

Erfértékelést is a Hungarian term that translates to "revaluation" or "reappraisal" in English. It refers to the process of re-examining and adjusting the value of an asset, typically in a financial or accounting context. This can occur for various reasons, including changes in market conditions, the asset's physical condition, or the discovery of new information that affects its worth.

In accounting, erfértékelést is often applied to tangible assets such as property, plant, and equipment. If an asset's market value significantly deviates from its book value (the value recorded on the company's balance sheet), a revaluation may be undertaken. This adjustment can lead to an increase or decrease in the asset's carrying amount, with corresponding impacts on equity. International Financial Reporting Standards (IFRS) permit revaluation for certain asset classes under specific conditions, though the cost model is more common.

Beyond financial statements, erfértékelést can also relate to the subjective assessment of an individual's worth or a project's success. This broader interpretation emphasizes a fresh look at something previously evaluated, considering new perspectives or criteria. The core idea remains a review and potential modification of a prior assessment of value.