為什么第二次重估之后沒(méi)有新增revaluation surplus

userjulr88 發(fā)布于：2024-12-26 13:47:29 瀏覽12次   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 發(fā)布于2024-12-28 12:06:11

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