Rolling Valuation

A rolling valuation is a valuation of an asset class that is carried out over a period greater than one year.

AASB 116 provides that a class of assets may be revalued on a rolling basis provided revaluation of the class of assets is completed within a short period and provided the revaluations are kept up to date.

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External Links & References

  1. Non-Current Asset Policies for the Queensland Public Sector
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