Omvärderingsreserver
Omvärderingsreserver, often translated as "revaluation reserves," are a specific accounting concept primarily relevant in certain accounting frameworks like International Financial Reporting Standards (IFRS) and some national Generally Accepted Accounting Principles (GAAP). These reserves arise when a company revalues an asset upwards to its fair market value rather than continuing to record it at its historical cost less depreciation. This upward adjustment is not recognized as profit in the income statement but is instead credited directly to an equity account called the revaluation reserve.
The most common assets subject to revaluation are property, plant, and equipment, and intangible assets. Revaluation