{"id":4223,"date":"2019-03-07T05:17:54","date_gmt":"2019-03-07T05:17:54","guid":{"rendered":"https:\/\/analystprep.com\/cfa-level-1-exam\/?p=4223"},"modified":"2026-04-17T05:01:06","modified_gmt":"2026-04-17T05:01:06","slug":"describe-revaluation-model","status":"publish","type":"post","link":"https:\/\/analystprep.com\/cfa-level-1-exam\/financial-reporting-and-analysis\/describe-revaluation-model\/","title":{"rendered":"Describe the Revaluation Model"},"content":{"rendered":"\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"VideoObject\",\n  \"@id\": \"https:\/\/analystprep.com\/#video-wIofHB7yCuk\",\n  \"name\": \"Long-lived Assets (2024 Level I CFA\u00ae Exam \u2013 FRA \u2013 Module 8)\",\n  \"description\": \"Topic 3 \u2013 Financial Statement Analysis. Module 8 \u2013 Long-Lived Assets. This lesson covers: Introduction and Learning Outcome Statements (0:00); identifying and contrasting capitalized vs expensed costs (3:48); comparing reporting of intangible assets (purchased, internally developed, and acquired in a business combination) (7:59); evaluating how capitalizing vs expensing affects financial statements and ratios (11:09); depreciation methods for property, plant, and equipment (PP&E) and calculating depreciation expense (12:16); how depreciation method and assumptions (useful life, residual value) affect expense, statements, and ratios (26:14); amortization methods for finite-life intangibles and calculating amortization expense (27:19); how amortization method and assumptions affect expense, statements, and ratios (30:18); the revaluation model (30:55); impairment of PP&E and intangible assets (36:24); derecognition of PP&E and intangible assets (42:38); how impairment, revaluation, and derecognition affect statements and ratios (44:36); presentation and disclosures for PP&E and intangibles (45:15); analyzing related disclosures (46:44); and comparing reporting of investment property vs PP&E (50:32).\",\n  \"uploadDate\": \"2022-04-22T00:00:00+00:00\",\n  \"thumbnailUrl\": [\n    \"https:\/\/img.youtube.com\/vi\/wIofHB7yCuk\/maxresdefault.jpg\",\n    \"https:\/\/img.youtube.com\/vi\/wIofHB7yCuk\/hqdefault.jpg\"\n  ],\n  \"contentUrl\": \"https:\/\/www.youtube.com\/watch?v=wIofHB7yCuk\",\n  \"embedUrl\": \"https:\/\/www.youtube.com\/embed\/wIofHB7yCuk\",\n  \"duration\": \"PT52M07S\",\n  \"publisher\": {\n    \"@type\": \"Organization\",\n    \"name\": \"AnalystPrep\",\n    \"logo\": {\n      \"@type\": \"ImageObject\",\n      \"url\": \"https:\/\/analystprep.com\/default-logo.jpg\",\n      \"width\": 600,\n      \"height\": 60\n    }\n  }\n}\n<\/script>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"QAPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"Which of the following statements inaccurately describes the revaluation model?\",\n    \"text\": \"Which of the following statements inaccurately describes the revaluation model?\",\n    \"answerCount\": 1,\n    \"upvoteCount\": 0,\n    \"dateCreated\": \"2025-12-16T00:00:00+00:00\",\n    \"author\": {\n      \"@type\": \"Organization\",\n      \"name\": \"AnalystPrep\"\n    },\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"The correct answer is A. The revaluation model may only be used if the fair value of the assets can be measured reliably. Options B and C are accurate statements about the revaluation model.\",\n      \"dateCreated\": \"2025-12-16T00:00:00+00:00\",\n      \"upvoteCount\": 0,\n      \"url\": \"https:\/\/analystprep.com\/cfa-level-1-exam\/financial-reporting-and-analysis\/describe-revaluation-model\/\",\n      \"author\": {\n        \"@type\": \"Organization\",\n        \"name\": \"AnalystPrep\"\n      }\n    }\n  }\n}\n<\/script>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"QAPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"The use of the revaluation model requires or allows all of the following, except:\",\n    \"text\": \"The use of the revaluation model requires or allows all of the following, except:\",\n    \"answerCount\": 1,\n    \"upvoteCount\": 0,\n    \"dateCreated\": \"2025-12-16T00:00:00+00:00\",\n    \"author\": {\n      \"@type\": \"Organization\",\n      \"name\": \"AnalystPrep\"\n    },\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"The correct answer is C. Under IFRS, you cannot selectively apply the revaluation model to specific assets within the same class. A company may use the cost model for some classes of assets and the revaluation model for others, but within a given class it must apply the same model and revalue the items in that class to avoid selective revaluation.\",\n      \"dateCreated\": \"2025-12-16T00:00:00+00:00\",\n      \"upvoteCount\": 0,\n      \"url\": \"https:\/\/analystprep.com\/cfa-level-1-exam\/financial-reporting-and-analysis\/describe-revaluation-model\/\",\n      \"author\": {\n        \"@type\": \"Organization\",\n        \"name\": \"AnalystPrep\"\n      }\n    }\n  }\n}\n<\/script>\n\n\n\n<iframe loading=\"lazy\"\n  width=\"611\"\n  height=\"344\"\n  src=\"https:\/\/www.youtube.com\/embed\/wIofHB7yCuk\"\n  title=\"YouTube video player\"\n  frameborder=\"0\"\n  allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\"\n  referrerpolicy=\"strict-origin-when-cross-origin\"\n  allowfullscreen>\n<\/iframe>\n\n\n\n<p>The revaluation model is an alternative to the cost model. It is used for the periodic valuation and reporting of long-lived assets.<\/p>\n\n\n\n<p>Whereas IFRS permits the use of either the revaluation model or the cost model, US GAAP doesn&#8217;t allow the revaluation model.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The Model Explained<\/strong><\/h2>\n\n\n\n<p>Under the revaluation model, the carrying amounts are the fair values at the date of revaluation less any subsequent accumulated depreciation or amortization. The model makes it possible for the values of long-lived assets to increase to amounts that are higher than their historical costs.<\/p>\n\n\n\n<p>The revaluation model may only be used if the fair value of the assets can be measured reliably. As a result, it can be used for classes of intangible assets only if an active market for the assets exists. It is rarely used either for tangible or intangible assets, but more so for intangible assets.<\/p>\n\n\n\n<p>Whether an asset revaluation affects earnings depends on whether the revaluation initially increases or decreases the carrying amount of the asset class. If the carrying amount of an asset class is initially decreased, the decrease is recognized in profit or loss on the income statement. Subsequently, if the carrying amount of the asset class increases, the increase is recognized in profit or loss. This, nonetheless, depends on the extent to which it reverses a revaluation decrease of the same asset class that was previously recognized in profit or loss. An increase above the reversal amount will not be recognized in the income statement. Instead, it will be directly allocated to equity in a revaluation surplus account. An upward revaluation will be given the same treatment as an amount that is more than the reversal amount.<\/p>\n\n\n\n<p>When an asset is retired or disposed of, any related revaluation surplus which is included in equity will be transferred directly to retained earnings.<\/p>\n\n\n\n<div style=\"text-align:center;margin:25px 0;\">\n  <a href=\"https:\/\/analystprep.com\/free-trial\/\" target=\"_blank\"\n     style=\"display:inline-block;padding:12px 24px;border:2px solid #2f5cff;border-radius:999px;\n            color:#2f5cff;text-decoration:none;background:#f7f9fc;white-space:nowrap;\">\n     Enhance your revaluation model knowledge with our free trial.\n  <\/a>\n<\/div>\n\n\n<h2><strong>Financial Statement Considerations<\/strong><\/h2>\n<ul>\n<li>Asset revaluations that increase the carrying amount of depreciable long-lived assets will increase total assets and shareholders\u2019 equity.<\/li>\n<\/ul>\n<ul>\n<li>Asset revaluations that result in a decrease in the carrying amount of depreciable long-lived assets will reduce net income. In the year of the revaluation, profitability measures such as return on assets and return on equity decline. However, the company may appear more profitable in future years due to the lower asset and shareholders\u2019 equity values. Reversals of downward revaluations will also go through income, thereby increasing earnings.<\/li>\n<\/ul>\n<ul>\n<li>Asset revaluations that increase the carrying amount of an asset initially increase depreciation expense, total assets, and shareholders\u2019 equity. Profitability measures such as return on assets, and return on equity will therefore decline.<\/li>\n<\/ul>\n<ul>\n<li>Appraisals of the fair value of long-lived assets involve considerable judgment and discretion.<\/li>\n<\/ul>\n<blockquote>\n<h3><strong>Question 1<\/strong><\/h3>\n<p>Which of the following statements inaccurately describes the revaluation model?<\/p>\n<ol style=\"list-style-type: upper-alpha;\">\n<li data-tadv-p=\"keep\">The revaluation model can be used even if the fair value of the assets cannot be measured reliably.<\/li>\n<li>If the carrying amount of the asset class is initially decreased, the decrease is recognized in profit or loss on the income statement.<\/li>\n<li>The carrying amounts of assets are the fair values at the date of revaluation less any subsequent accumulated depreciation or amortization.<\/li>\n<\/ol>\n<p><strong>Solution<\/strong><\/p>\n<p>The correct answer is <strong>A<\/strong>.<\/p>\n<p>The revaluation model may only be used if the fair value of the assets can be measured reliably.<\/p>\n<p>Options B and C provide accurate statements.<\/p>\n<h3><strong>Question 2<\/strong><\/h3>\n<p>The use of the revaluation model requires or allows all of the following, except:<\/p>\n<ol style=\"list-style-type: upper-alpha;\">\n<li data-tadv-p=\"keep\">The use of the model on intangible assets.<\/li>\n<li data-tadv-p=\"keep\">The existence of an active market for the asset.<\/li>\n<li data-tadv-p=\"keep\">The selective use of the model to evaluate specific assets.<\/li>\n<\/ol>\n<p><strong>Solution<\/strong><\/p>\n<p>The correct answer is <strong>C<\/strong>.<\/p>\n<p>Under IFRS, a company is allowed to use the cost model for some classes of assets and the revaluation model for others. Nonetheless, the company must apply the same model to all assets within a particular class of assets. Besides, it must revalue all items within a class to avoid selective revaluation.<\/p>\n<\/blockquote>\n\n\n<div style=\"text-align:center;margin:40px 0;\">\n  <a href=\"https:\/\/analystprep.com\/free-trial\/\" target=\"_blank\"\n     style=\"display:inline-block;padding:14px 28px;background:#4a76d1;color:#fff;border-radius:999px;text-decoration:none;\">\n     Start Free Trial \u2192\n  <\/a>\n  <p style=\"margin-top:10px;\">\n    Build confidence analyzing revaluation models and other financial reporting topics for CFA Level\u202f1.\n  <\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The revaluation model is an alternative to the cost model. It is used for the periodic valuation and reporting of long-lived assets. Whereas IFRS permits the use of either the revaluation model or the cost model, US GAAP doesn&#8217;t allow&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-4223","post","type-post","status-publish","format-standard","hentry","category-financial-reporting-and-analysis","blog-post","no-post-thumbnail","animate"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revaluation Model Explained | CFA Level 1<\/title>\n<meta name=\"description\" content=\"The revaluation model measures assets at fair value minus accumulated depreciation or amortization. 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