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为什么第二次重估之后没有新增revaluation surplus
userjulr88
发布于：2024-12-26 13:47:29
浏览33次 
ACCA FR
ACCA FR
Kingdom owns a building which it has been used as head office. At June 30 20X5 Kingdom let it out to a third party. The building has an original cost on 1 January 20X0 at $ 500000 and was being depreciated over 50 years. At 30 June 20X5 the fair value of this building is $480000. At the year-end date of 31 December 20X5 the fair value of this building is $510000. Kingdom uses the fair value of investment property .
What amount will be shown in revaluation surplus at 31.December.20X5 in respect of this building?
A.35000
B.45000
C.55000
D.65000
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Danielzhou
发布于2024-12-28 12:06:11
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