Скачать или смотреть Revaluation | ACCA FA | PPE Series (Part 4) | Malayalam | Zainul Abid | Komet Learning

Welcome to Part 4 of our PPE Series, where we demystify one of the most critical topics under IAS 16 Property, Plant and Equipment — Revaluation of PPE.
This session is perfect for ACCA FA, CA Inter, and CMA Intermediate students who want to build a clear conceptual foundation with practical illustrations.

✅ What You’ll Learn in This Video:

Meaning & Purpose of Revaluation Model

Key Differences: Cost Model vs Revaluation Model

Revaluation Increase & Decrease – Accounting Treatment

Other Comprehensive Income (OCI) impact explained

Treatment of Accumulated Depreciation on Revaluation Date

Revaluation Surplus & Revaluation Reserve – step-by-step example

Journal Entries and Presentation in Financial Statements

Common exam traps and practical tips

📊 Why This Matters:
Revaluation is frequently tested in ACCA Financial Accounting (FA) exams and is also a core concept for CA & CMA. A strong grasp of this topic helps you understand how fair values affect PPE reporting, depreciation, and equity.