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What is name of head

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10 July 2009 When the value of intangible assets like goodwill,patent get less then this less amount shown in amortization rather then dep. But when its value increased then what should be the name of head instead of appreciation? Thanks in advance
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CA Bosu babu

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CA Bosu babu (Expert)
11 July 2009 amortisation is alies depreciation. so when it is revalued same will be given in notes about revalution amount. and on revaluation figure amortisation will be given for balance period. so your question hhas to be rethink.....and ask the correct doubt
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