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Q: Can a dividend be distributed from a revaluation surplus?
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What is the difference between revaluation Surplus and revaluation Reserve?

Fundamentally, a revaluation surplus and a revaluation reserve is the same. A revaluation reserve is a revaluation surplus obtained from evaluation.


What is surplus on revaluation of asset?

Surplus on revaluation of assets means that on the even of revaluation, more assets has appreciate in their value then depreciate.


Accounting treatment for surplus of revaluation of fixed assets?

a revaluation increase is credited to equity as a revaluation surplus, unless it's a reversal of a revaluation decrease, when it should be recognised as income.


Can dividend be declared out of revaluation of fixed assets justify?

No, Dividend Can't be declared out of revaluation of fixed assets. dividend may be declared by a company for that year out of the accumulated profits earned by it in previous years and transferred by it to the reserves, But not from revaluation reserve as its a unrealized profit...


What is the revaluation surplus?

Companies from time to time do the process of revaluating its assets and liabilities for many reasons like liquidation or selling business or any other reason. From the process of revaluation its assets and liabilities surplus or defecit generate. If there is revaluation surplus it means that assets of company has more appreciated then assets of the companies reduced in value.


Is revaluation surplus included in the cash flow statement?

Revaluation surplus is deducted from net income in case of net cash flow from operations using indirect method as this is not a cash related transaction.


What is the meaning of surplus on revaluation of fixed assets?

While in the process of revaluation of assets and liabilities, if the value of some assets increase more than the decrease in the value of some fixed assets then the difference of this increase and decrease if positive is called surplus on revaluation of fixed assets.


How do you treat the revaluation surplus amount in the balance sheet?

you dont lol haha


Can a revaluation reserve be classed as income and thus be distributed back to shareholders?

No.


Revaluation Surplus is it a non-distributable reserve?

it is non-distributable as it represents unrealised profits on the revalued assets. it is another capital reserve. the relevant part of a revaluation surplus can only become realised if the asset in question is sold, thus realising the gain.


What restrictions are imposed on capital reserves?

it can't be distributed as dividend


Where and under which heading is the unclaimed dividend disclosed in the balance sheet of the company?

reserves surplus