Such changes include those arising from the revaluation of property, plant and equipment and from foreign exchange translation differences.

Q&A 03/2014 : Revaluation of intangible assets in Luxembourg accounting law for companies

One possibility would be to revalue capital assets, which is very rare.

Amalgamation of the statutory provisions for the revaluation of depreciable fixed assets in 1976 (FRF 1704 million), the item thus increasing from FRF 877 million to FRF 2581 million.

What are the accounting consequences of revaluing property, plant and equipment as allowed by paragraph 1500.12 on adopting accounting standards for private enterprises (ASPE)?