👉 Remising is a term used in accounting and finance that refers to the difference between an asset's carrying amount (the amount it is estimated to be worth based on its current market value) and its fair value. This difference represents the net amount of equity or cash held by a company. The term "remising" is often associated with financial statements, such as balance sheets, where assets are classified as either "revalued" (meaning they have been adjusted to reflect their true cost based on