rekalkulation

Rekalkulation, also known as recalculation or revaluation, is a process in accounting and finance that involves reassessing and adjusting the value of assets or liabilities. This process is typically undertaken when there are significant changes in the market value of assets or when there are indications that the carrying amount of an asset or liability may not reflect its current value.

The primary purpose of rekalkulation is to ensure that financial statements present a true and fair view of an entity's financial position. By regularly reviewing and adjusting the values of assets and liabilities, companies can provide more accurate and reliable financial information to stakeholders, including investors, creditors, and regulators.

Rekalkulation can be applied to various types of assets, including property, plant, and equipment, as well as intangible assets such as goodwill. It can also be used to reassess the value of liabilities, such as provisions and contingent liabilities. The methods used for rekalkulation can vary depending on the nature of the asset or liability and the specific circumstances of the entity.

In some jurisdictions, rekalkulation is required by accounting standards, such as International Financial Reporting Standards (IFRS) or Generally Accepted Accounting Principles (GAAP). For example, IFRS 13 "Fair Value Measurement" provides guidance on how to measure fair value, which is often a key component of the rekalkulation process.

Overall, rekalkulation is an important tool in financial reporting that helps to ensure the accuracy and reliability of financial statements. By regularly reviewing and adjusting the values of assets and liabilities, companies can provide a more transparent and comprehensive picture of their financial health.