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ACCA Paper F3/FA/FFA

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Pregunta:

What needs to be disclosed if the revaluation method for non-current assets is used?

Autor: Christy B.



Respuesta:

The effective revaluation date, whether an independent valuation was conducted, the methods used and assumptions made during revaluation, the carrying amount should it have been valued using the cost method, and the revaluation surplus.


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