This date cannot precede the asset accounting date.
Besides, the entered value must be:
- In the current financial year of the context Accounting and financial so that the revision can be effective on the Balance sheet value of this context.
If the context Accounting and financial cannot be revised, no plan having as Amortisation basis origin the CoA balance sheet value, will not be revisable.
- In the current financial year of the context IAS/IFRS so that the revision can be effective on the Balance sheet value of this context.
If the context IAS/IFRS cannot be revised, no plan having as Depreciation basis origin the IAS balance sheet value, will not be revisable.