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  2. Revaluation of fixed assets - Wikipedia

    en.wikipedia.org/wiki/Revaluation_of_fixed_assets

    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.

  3. Managerial finance - Wikipedia

    en.wikipedia.org/wiki/Managerial_finance

    Managerial finance is the branch of finance that concerns itself with the financial aspects of managerial decisions. [1] Finance addresses the ways in which organizations (and individuals) raise and allocate monetary resources over time, taking into account the risks entailed in their projects; Managerial finance, then, emphasizes the managerial application of these finance techniques and ...