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Revaluation surplus definition

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What is a Revaluation Surplus? A revaluation surplus is an equity account in which is stored any upward changes in the value of capital assets that exceed its prior book value. This surplus is only used when you are following the Revaluation Model to account for fixed assets.

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The difference between NPV and IRR

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Net present value (NPV) discounts the stream of expected cash flows associated with a proposed project to their current value, which presents a cash surplus or loss for the project. Related Articles How to Calculate NPV How to Calculate the Internal Rate of Return Incremental Internal Rate of Return Net Present Value Analysis

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Earned surplus definition

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What is an Earned Surplus? An earned surplus is the amount of funds generated by the operations of a business and which were retained within the organization, rather than being paid out to investors. The earned surplus is more commonly known as retained earnings.

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Capital surplus definition

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Related Courses Accountants' Guidebook Bookkeeping Guidebook The Balance Sheet What is a Capital Surplus? A capital surplus is the additional paid-in capital in excess of par value that an investor pays when buying shares from an issuing entity. Related Articles Capital in Excess of Par

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Revaluation definition

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If the election is made to use revaluation and a revaluation results in an increase in the carrying amount of a fixed asset, recognize the increase in other comprehensive income , as well as accumulate it in equity in an account entitled “revaluation surplus.” Related Articles Revaluation Surplus The Revaluation Model

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Company Constitutions in Singapore and How to Write One

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Understanding the Company Constitution A company constitution, sometimes referred to as the articles of association, is a written document that governs the internal affairs of a company. Distribution of Surplus Assets: Provisions outlining the distribution of surplus assets in the event of the company’s dissolution.

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Capital in excess of par definition

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Related Articles Capital Surplus Earned Capital Nominal Capital Stated Capital The Difference Between Paid-In Capital and Retained Earnings