revaluado

Revaluado is the past participle of the Spanish verb revaluar, meaning that something has had its value reassessed or updated, usually to reflect more current market conditions or fair value. The term is used in finance, accounting, economics and taxation to describe assets, currencies or other valuational benchmarks whose recorded worth has been revised upward or downward.

In accounting and financial reporting, revaluation refers to updating the carrying amount of an asset to its fair value under a revaluation model. Under international standards, assets such as property, plant and equipment can be carried at a revalued amount. Increases in value are often recorded in equity as a revaluation surplus, while decreases typically affect profit or loss, with any existing revaluation surplus used to offset such decreases. Revaluations may be performed with sufficient regularity to ensure the asset's carrying amount does not differ materially from its fair value.

Currency revaluation is a macroeconomic policy action in which a country adjusts its official exchange rate, effectively increasing or decreasing the value of its currency relative to others. Revaluations differ from devaluations (which lower currency value) and can be used to reflect changes in economic fundamentals, influence inflation, or correct misalignments in the exchange rate mechanism.

Revaluated values are also used in property assessments for taxation, insurance, and financial disclosure, or when businesses reassess the worth of investments or intangible assets. The term remains common in Spanish-speaking financial and administrative contexts, conveying that the stated value of an asset or currency has been updated to a more current estimate.