Sample Thesis Paper

Businesses frequently revalue their assets to reflect changes in their market values. The revaluation of assets is guided by the accounting standards. The frequency of valuation depends on the type of asset. Revaluations results in new values for the assets and as a consequence new values for the book value. Some assets appreciate over time while others depreciate (Ou and Penman, 1989b).

The changes in the book value calculations is affected by the appreciation or the depreciation of the assets, assets such as land and buildings appreciate over time and their revaluations results in an increase in the book value. Assets such as machinery on the other hand depreciate over time and their revaluation decrease the book value. In some cases revaluations may result in changes in the distribution of assets, when revaluation results in increases in the level of reserves, companies distribute the reserves in one form of dividend or another (Francis et al. 2000). In all case the book value of the company is affected. Revaluations of financial assets is usually more frequent implying that the changes in the book value of a company may change several times in the course of the financial year with revaluation in the assets. However the revaluations occur after some definite periods of time which is in contrast with the continuous changes in market prices of stocks.

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