rivalutazione

Rivalutazione refers to the act of reassessing the value of an asset, currency, or measurement to reflect its current or updated value. In economics, the term is used for upward adjustments of stated values, such as asset valuations or exchange rates.

In accounting and corporate finance, rivalutazione means revaluing assets on the balance sheet; increases in book value are typically accompanied by a corresponding revaluation reserve within equity. The practice is governed by accounting standards or tax regimes and can affect depreciation bases and tax consequences. It is distinct from impairment or depreciation.

Currency revaluation is another use, where a central authority raises the official value of its currency in relation to others. Revaluation affects import/export competitiveness, inflation, and external debt profiles; it is different from depreciation or devaluation.

In tax law and regulation, governments may authorize periodic revaluations of assets such as real estate or capital goods to reflect market values for tax purposes, affecting property taxes or capital gains calculations; the details vary by country.

Etymology: from the Italian rivalutare, to value again; the term is used across finance, accounting, and macroeconomics to denote an upward reassessment of value.