Rivalutazioni

Rivalutazioni (rivalutazione) is a term used in economics and accounting to describe the process of adjusting the stated value of assets or the value of a currency to reflect current conditions. The concept encompasses both macroeconomic currency policy and corporate financial reporting, and its application varies by context and jurisdiction.

In macroeconomics, a currency revaluation is the deliberate upward adjustment of a country’s monetary unit relative to other currencies, typically within a fixed or managed exchange-rate regime. Revaluations are the opposite of devaluations and can be motivated by changes in policy, balance-of-payments considerations, or inflation control. Effects of a currency revaluation include altered import costs, competitiveness, and inflation dynamics, though outcomes depend on the broader economic environment.

In financial reporting, rivalutazione refers to the revaluation of tangible or intangible assets to reflect a more current fair value. Under IFRS, a company may use the revaluation model for property, plant and equipment and for certain intangible assets. When an asset’s carrying amount is increased, the surplus is usually recognized in equity as a revaluation surplus (OCI) unless it reverses a previously recorded decrease in profit or loss. Decreases are generally recognized in profit or loss, with further adjustments to depreciation based on the new carrying amount. Revaluations require reliable fair value measurement, appropriate disclosures, and ongoing depreciation and impairment considerations.

Some jurisdictions also implement asset or monetary revaluations for tax or regulatory purposes, which can influence reported results and capital management.