
- UID
- 222316
- 帖子
- 403
- 主题
- 7
- 注册时间
- 2011-7-2
- 最后登录
- 2016-8-2
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Upward revaluation than the carrying value is reported in equity not as part of NI which makes the equity to increase and return to remain the same thus decreasing ROE. ROA will also decrease as upward revaluation increases assets. Debt to Capital will also decrease as Capital will increase due to equity and debt will remain the same. |
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