Due to the various legislation according the country, in the Accounting settings
you can set the way you want to generate revaluation journal entries.

The user that can access to the edition of the 'Provision B.S loss account' and
'Provision P&L accounts' need to be in the security group
'Additional provisioning entries posting'.

Please, find below advised account settings for 3 countries:

For UK (Revaluation)
~~~~~~~~~~~~~~~~~~~~
(l10n_uk Chart of account)

::

                          LOSS    GAIN
  Revaluation account    [7700]  [7700]
  Provision B.S account  [    ]  [    ]
  Provision P&L account  [    ]  [    ]

For CH (Provision)
~~~~~~~~~~~~~~~~~~
(l10n_ch Chart of account)

::

                          LOSS    GAIN
  Revaluation account    [    ]  [    ]
  Provision B.S account  [2331]  [2331]
  Provision P&L account  [3906]  [4906]

For FR
~~~~~~
(l10n_fr Chart of account)

::

                          LOSS    GAIN
  Revaluation account    [ 476]  [ 477]
  Provision B.S account  [1515]  [    ]
  Provision P&L account  [6865]  [    ]
