资产(主要是非流动资产)重估,是指在初始确认和计量后,按照公允价值对资产账面余额的重新表述,包括重估减值和重估增值。对于重估减值,根据谨慎原则,计提资产减值准备,确认资产减值损失已成为国际会计界的共识,但对于重估增值的会计处理一直存有争议,我国新旧会计准则对这一问 Revaluation of assets (mainly non-current assets) refers to the re-presentation of the carrying amount of assets at fair value after initial recognition and measurement, including revaluation and revaluation. For the revaluation impairment, according to the principle of prudence, provision for impairment of assets, recognition of asset impairment losses has become the consensus of the international accounting profession, but the accounting treatment of revaluation has been controversial, the new and old accounting standards in our country ask