This research examines the implications and impacts of assets revaluation policy due to tax incentives in 2015. This research adopted descriptive and narrative method. The results showed that there is an increase number of companies which opt for assets revaluation policy because of the incentives. Companies that adopted assets revaluation policy provide a more accurate information related to the value of their fixed assets and investment properties. Disclosure of assets revaluation differs depending on the revaluation type being chosen. The impact of these assets revaluation are increasing in the companies equity, reduction in companies leverage ratio, and resulting in deferred tax effect.