A rebuttable presumption is an accounting rule that an entity applies to govern specific classification and measurement considerations in all cases, excluding a substantiated case that can be made to rebut/ invalidate that rule (i.e., unless it is proven untrue).

In accounting, and under international accounting standards, rebuttable assumption may be applied in many situations, including:

• where a fair-valued investment property will be recovered (and hence, de-recognized) entirely by sale. The presumption would be rebuttable and can be rebutted if the investment property is held for the purpose of extracting all its economic benefits over time (useful life), rather than by means of sale before the end of its useful life.
• where the credit risk associated with a financial asset is assumed to have substantially increased since initial recognition if and when contractual payments are more than 30 days past due.
• where inflation risk is not made a risk component of a financial instrument unless it is specified in the contract and hence it can be separately identifiable and reliably measurable. Otherwise, it has to be ignored.