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请教原版书FSA-P672-12题?

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?

long-lived assets中的intangible assets,if reverse,则相关的gian or loss记录在income statement中,而不是equity

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楼上的回答是正确的。另外要注意,转回时,不能超过原来的价值。

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