[求助]CFA L1 原版书long lived asset 的习题 二 carrying, decrease, increase, reported, 正确答案

JustasS

In the year of the revaluation, an asset revaluation that increases the carrying value of an asset is most likely to
  A. increase return on equity;
  B. decrease reported leverage;
  C. decrease shareholders' equity.


我觉得A也是正确答案。各位老师觉得呢？

willsucceed

revaluation是upward的，A，E和DEP都是上升的。那么E上升，NI下降，ROE肯定是下降的

comp_sci_kid

asset revaluation的时候，高于原来价值的那部分，确认为Gain，不是rev

Zestt

确认为gain的话，岂不是net income 也增加了？？