This field is used to enter the revision value applied to the IAS/IFRS Receipt value ex-tax. If the IAS/IFRS plan is managed and can be revised, this field is automatically filled in with the revision amount of the CoA ex-tax receipt value, converted into the IAS/IFRS context currency (if different). When a revision of the CoA ex-tax receipt value is carried out, the revision of the IAS/IFRS ex-tax receipt value must be the same sign. However, it is possible to update the CoA ex-tax receipt value without updating the IAS/IFRS ex-tax receipt value, and vice versa.