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Revaluation is a change in a price of a good or product, or especially of a currency, in which case it is specifically an official rise of the value of the currency in relation to a foreign currency in a fixed exchange rate system.
In finance, a revaluation of fixed assets is an action that may be required to accurately describe the true value of the capital goods a business owns. [1] This should be distinguished from planned depreciation, where the recorded decline in the value of an asset is tied to its age.
Smelser was born in Kahoka, Missouri, on July 22, 1930.He received his undergraduate degree from Harvard University in 1952 in the Department of Social Relations. [5] From 1952 to 1954, he was a Rhodes scholar at Magdalen College, Oxford, where he studied economics, philosophy, and politics and was awarded a Bachelor of Arts degree.