Upgrading
0117-en WI200 Financial Management As of 11.07.2026
The revaluation is the accounting visualization of hidden reserves through the higher valuation of the objectives in the balance sheet (asset side).
Deutsch
Aufwertung 0117-de
Die Aufwertung ist die buchmässige Visualisierung der stillen Reserven durch Höherbewertung der Aktiven in der Bilanz (Aktivseite).
Suggested citation
Upgrading (0117-en), in: LAWPEDIA®-Glossar, provided by LAWCONSULT AG, www.lawconsult.ch/lawpedia/en/upgrading, as of: 11.07.2026 [accessed on …].
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