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
Revaluation can have significant implications for a company's financial statements. For assets, revaluation can result in
Revaluation is a complex process that requires careful consideration and analysis. Companies must ensure that they