The date on which the re-evaluation actually takes effect, is determined according to the start date of the asset depreciation in the following way:
1/ Selected effective date: FY start
- If the depreciation start date falls after the FY start date, the revaluation takes effect at the depreciation start date.
- If the depreciation start date falls before or at the same time as the end date of the current FY, the revaluation takes effect at the start date of the current FY.
2/ Selected effective date: Period start
- If the depreciation start date falls after the period start date, the revaluation takes effect at the depreciation start date.
- If the depreciation start date falls before or at the same time as the end date of the current period, the revaluation takes effect at the start date of the current period.
3/ Selected effective date:Fiscal year end
Reminder : a FY end revaluation is authorized only if the following conditions are met:
- the current period is the last period of the fiscal year,
- it does not concern the chart of accounts or a free plan managed according to the Standard or CoA accounting standards, if the company is submitted to the French legislation.
- a calculation on the asset was performed prior to the revaluation action.