Quote Originally Posted by The Hooded Claw View Post
To clarify (I’m a qualified accountant):
An increase in the value of the stadium WILL increase the reported profit (or reduce the loss), but unlike selling the stadium, it won’t result in additional cash coming in to the club.
Similarly, the provision for the Sala dispute decreases profit (or increases loss), but again, there’s no cash impact, as it is merely a provision.
But in your original post you said that the stadium revaluation didn`t impact on the profit and loss account. As you say now , it does. As does the provision for costs re the Sala dispute.

Your (revised) point now that it has no impact on cash is a separate , and correct, point.