标题: upward revaluations of identifiable intangible assets [打印本页] 作者: geminijia 时间: 2011-10-4 17:31 标题: 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".
