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Reval.v/s impairment

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20 August 2012 whats the differ b/w revaluation of asset and impairment of asset??in both cases v revaluing the assets........Pls. clarify with example
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CA Amit Jaiswal

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CA Amit Jaiswal (Expert)
20 August 2012 Revaluation may be upward and downward, but impairment provision is aimed at loss to assets.

For upward valuation we consider revaluation under AS 10, not impairement.
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