Where national law allows or requires fixed assets to be carried at revalued amounts, the difference between cost and the revalued figure is taken to a revaluation reserve within capital and reserves. The reserve may be capitalised, must be reduced when the revaluation it supports is no longer needed, may be released to profit and loss only to the extent the amounts have been expensed or represent a realised gain, and may not be distributed unless it represents a gain actually realised. Depreciation is calculated each year on the revalued amount, with national law able to require the cost-based charge and the revaluation uplift to be shown separately.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.