Subsequent measurement is an important step in the accounting cycle, to which property, plant and equipment must be subjected. National Accounting Standards present two models of subsequent measurement, cost model and revaluation model, but do not provide any explanations about how to use them, making references to provisions of international accounting standards (IAS). In IAS the cost model is characterized very little and the revaluation model is described in theoretical terms, being difficult to be applied by practitioners. The only solution for practitioners is to study the materials of national and international scholars which have analyzed and described this topic. In this article, the author has analyzed the provisions of national and international accounting standards, the European directives, as well as the opinions of national and foreign scholars in order to make recommendations regarding the use of subsequent measurement of property, plant and equipment.