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Can I revalue an intangible asset under FRS 102?

Technical helpsheet to help members understand when it may be possible to revalue intangible assets and the criteria for doing so under FRS 102.

Issued: July 2018
Last reviewed: July 2019

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members to understand when it may be possible to revalue intangible assets and the criteria for doing so under FRS 102.