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Subsidiary Revaluation Report Template

Track and document the revaluation of subsidiary investments, assets, or equity interests for reporting and compliance.

How to use this template

1

Obtain subsidiary financial statements

Gather the latest audited or reviewed financial statements from each subsidiary.

2

Calculate fair value adjustments

Determine whether fair value adjustments are needed based on recent appraisals, market data, or impairment indicators.

3

Document revaluation basis

Record the methodology used (e.g., market approach, income approach, cost approach) and supporting calculations.

4

Prepare journal entries

Create entries to adjust the investment account and recognize gains or losses in comprehensive income.

Why use this template

  • Ensures investments are valued at fair value per accounting standards
  • Supports management assertions on asset valuation
  • Provides documentation for auditor and regulatory review
  • Prevents understated or overstated subsidiary values

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