Treatment of additional depre. arising due to revaluation

pankaj bagora (student) (47 Points)

11 November 2014  

Additional Depreciation will be t/f to P&L if Revaluation is for Presentation Not for Funding.

My Question is that if Presentation will be better after Revaluation their will be need of fund for sure.
Then why the above mentioned method(T/f to P&L) will be follow by any enterprise and what is the significance of the same