Quote Originally Posted by BlueToujours View Post
The increase in the value of an asset is not a profit and loss item therefore it cannot reduce the amount of any loss. It can, of course, increase the net worth of the company. The only way that it can be included in the P&L is upon a sale. Therefore, the outcome is not identical.
I quote Since62, "Firstly, the 2018 loss was significantly reduced down to £9m by a £27m revaluation adjustment on the club`s stadium."