Esta pérdida por deterioro del valor correspondiente a un activo revaluado reduce el superávit de revaluación de ese activo. eur-lex.europa.eu
Such an impairment loss on a revalued asset reduces the revaluation surplus for that asset. eur-lex.europa.eu
[...] otro resultado global, en la medida en que exista saldo acreedor en el superávit de revaluación en relación con ese activo. eur-lex.europa.eu
[...] other comprehensive income to the extent of any credit balance existing in the revaluation surplus in respect of that asset. eur-lex.europa.eu
La disminución reconocida en otro resultado global reduce el importe acumulado en el patrimonio neto bajo el encabezamiento de superávit de revaluación. eur-lex.europa.eu
The decrease recognised in other comprehensive income reduces the amount accumulated in equity under the heading of revaluation surplus. eur-lex.europa.eu
[...] correspondiente a un activo revaluado se reconoce en otro resultado global e incrementa el superávit de revaluación de ese activo. eur-lex.europa.eu
[...] loss on a revalued asset is recognised in other comprehensive income and increases the revaluation surplus for that asset. eur-lex.europa.eu
[...] resultado global, en la medida en que el deterioro de valor no exceda el importe del superávit de revaluación para ese activo. eur-lex.europa.eu
[...] income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. eur-lex.europa.eu
[...] se reconocerá en otro resultado global y acumulado en el patrimonio bajo el encabezamiento de superávit de revaluación. eur-lex.europa.eu
[...] increase shall be recognised in other comprehensive income and accumulated in equity under the heading of revaluation surplus.

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86 The cumulative revaluation surplus included in net assetsequity ...
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Oct 13, 2012 - The cumulative revaluation surplus included in net assets/equity may be transferred directly to accumulated surpluses or deficits when the ...
87 The cumulative revaluation surplus included in - ACCOUNTING - 101
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87 The cumulative revaluation surplus included in equity may be transferred directly to retained earnings when the surplus is realised. The whole surplus may ...
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Cumulative revaluation surplus may be transferred to retained earnings when the surplus is eventually realized (when the asset is disposed of). Also surplus ...
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Oct 20, 2010 - 87 The cumulative revaluation surplus included in equity may be transferred directly to retained from AD abc123 at City University of Hong ...
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David Alexander, ‎Anne Britton, ‎Ann Jorissen - 2007 - ‎Business & Economics
87, the cumulative revaluation surplus 'may' be transferred directly to retained earnings when the surplus is realized. Realization of the surplus may occur ...
The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting
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Francesco Bellandi - 2012 - ‎Business & Economics
E.1 As C.1 At transition date: cumulative revaluation surplus equals revalued amount less deemed cost. The example assumes that the entity must revalue ...
International GAAP 2017: Generally Accepted Accounting Practice ...
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Ernst & Young LLP - 2017 - ‎Business & Economics
However, the cumulative revaluation surplus included in other comprehensive income may be transferred directly to retained earnings when the surplus is ...
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However, the cumulative revaluation surplus included in other comprehensive income may be transferred directly to retained earnings when the surplus is ...
revaluation surplus - Translation into Spanish - examples English ...
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The cumulative revaluation surplus included in equity may be transferred directly to retained earnings when the surplus is realised. Cuando se consideren ...
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Jan 15, 2016 - Our stakeholders required clarity on what proportion of the cumulative revaluation surplus. (i.e. net of impairment losses and reversals) will be ...
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Note added at 8 mins (2017-05-01 01:15:09 GMT)
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no podría ser "revaluations surplus" porque cuando un substantivo sirve de adjetivo al ponerlo delante de otro substantivo, hay que usar la forma básica, o sea, en este caso, sin "s"

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Note added at 9 mins (2017-05-01 01:16:40 GMT)
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"acumulado" y los otros derivados pueden significar o "accumulated" o "cumulative" al describir un substantivo. Una búsqueda en Google indica que en order "cumulative revaluation surplus" es bastante común