请教原版书FSA-P672-12题？ standards, decrease, previous, reported, correct

ikoreaii

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？

firat

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

OmarAdnan

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。