Refer to Curriculum. Volume 3. Page672
12 Under JASB standards, identifiable intangible assets are
A only revalued downward, with the decrease reported to profit and loss
B revalued upward and reported to equity when reversing a previous revaluation decrease.
C revalued upward and reported to profit and loss when reversing a previous revaluation decrease.
Solution:
C is correct. Any upward revaluation is reported as part of equity, unless it is reversing a previous
revaluation decrease.
是不是说：IASB允许回转，但原减值额度内的调增损益，超过原减值额度的条增权益呀，多谢指教？ |
发表于 2013-8-19 10:41
| 