The re-evaluation of the value of an asset or liability within a particular account on a company's financial statements. The purpose of this re-evaluation is to more accurately reflect the company's financial and operating position, even if the re-evaluation doesn't benefit the firm.

Remeasurement is not a new concept, but it is becoming more and more common. The most common remeasurement takes place within a company's long-term assets section under the firm's balance sheet, most notably in the "land" account.

Land often appreciates with time, and a company must show this appreciation as an adjusting entry under an account named "modified historical cost", or "mixed measurement system."

Investment dictionary. . 2012.

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