SAP Financial Accounting (SAP FI) Certified Application Associate Practice Exam

Can delta postings execute revaluation?

1. False

2. True

3. Only in special cases

4. Only for specific assets

The correct answer is: True

Delta postings can indeed execute revaluation in SAP Financial Accounting. This is critical because delta postings primarily deal with changes in asset values and can reflect adjustments needed for accurate financial reporting. Revaluation is the process of adjusting the asset's book value to reflect current market value, which is necessary for ensuring that the balance sheet provides a true and fair view of the company's financial position. In the context of SAP FI, when a delta posting occurs, it updates the asset master data to account for changes in value—whether through appreciation or depreciation. This ensures that the general ledger and asset accounting accurately reflect the latest financial standing of the organization, adhering to accounting standards and compliance requirements. The capability to perform revaluations through delta postings allows for more dynamic asset management, enabling organizations to make timely adjustments based on market conditions. The other options suggest limitations on when revaluation can occur, which do not align with the flexibility that delta postings provide. This function is integral to maintaining current financial records without constraints on specific situations or types of assets, thus reinforcing the validity of the assertion that delta postings can execute revaluation.