When Revaluation Backfires: The Hidden Costs of Revaluing PPE

Vidyanth Bhola explains revaluation of property, plant and equipment under IFRS and IFRS for SMEs, covering how upward revaluations impact other comprehensive income, trigger deferred tax, increase depreciation and create earnings volatility. Learn the practical trade-offs and disclosures SMEs should consider before choosing the revaluation model.