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  • Hi, i would like to trade in a car today
  • Big Man Auto
  • O.K cool, lets take a look at it
  • I bought this car at about $50,000
  • Revaluation model
  • Well judging by the looks of the car i can give you $20,000 for it
  • WHAT/???? WHY?????
  • Well it because of this thing called the revaluation model
  • Here read this
  • IFRS allows a business the option of carrying a fixed asset at its reevaluated amount
  • Oh ok, I'll sell it then. And thanks for teaching me about the Revaluation method
  • Not a problem, and now you know for next time
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