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- UID
- 208699
- 帖子
- 6
- 主题
- 3
- 注册时间
- 2011-3-23
- 最后登录
- 2011-10-28
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upward revaluations of identifiable intangible assets
无形资产的upward revaluation和固定资产是否不一样？（固定资产下，超过historical cost的increase不计入income statement,而是计在Equity）
notes里对无形资产的表述是："a decrease in value is reported in the imcome statement to the extent that a previous upward revaluation was included in net income, and any decrease in value in excess of prior upward revaluation is reported as a direct adjustment to equity"。
对固定资产的表述是“a decrease in value is reported as a loss on the income statement unless it reverses a previous upward revaluation taken directly to equity". |
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发表于 2011-10-4 17:31
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