Újraértékesítés

Újraértékesítés, or revaluation, is a process used in accounting and finance to adjust the value of assets or liabilities to reflect their current market value. This process is typically carried out when there is a significant change in the economic conditions, such as inflation or deflation, which can affect the value of assets and liabilities. Revaluation can be done at the end of an accounting period or whenever there is a material change in the value of an asset or liability.

There are two main types of revaluation: periodic revaluation and revaluation at fair value. Periodic revaluation involves adjusting the value of assets and liabilities at regular intervals, such as annually or quarterly. This method is often used for assets that are not easily measurable, such as goodwill or intangible assets. Revaluation at fair value, on the other hand, involves adjusting the value of assets and liabilities to their current market value whenever there is a material change in their value.

Revaluation can have significant implications for a company's financial statements. For assets, revaluation can result in an increase in the value of the asset, which can lead to an increase in the company's net income and equity. Conversely, a decrease in the value of an asset can result in a decrease in net income and equity. For liabilities, revaluation can result in an increase in the value of the liability, which can lead to a decrease in the company's net income and equity. Conversely, a decrease in the value of a liability can result in an increase in net income and equity.

Revaluation is a complex process that requires careful consideration and analysis. Companies must ensure that they are using appropriate methods and assumptions to determine the fair value of assets and liabilities. Additionally, companies must disclose the results of their revaluation process in their financial statements to provide transparency to stakeholders.