PPE의 Revaluation

in fsa •  2 years ago 

Revaluation:

  • IRFS only
  • USGAAP: not allowed
  • 시가평가 (FV)
  • class별로 할 수 있지만 class 안의 individual 대상들은 동일하게 해야됨
  • revaluation 시 이익분은 AOCI 계정과목에 반영 (NI과 R/E에 반영 X) 하지만 손실분은 NI에 반영되고 R/E에 반영됨
fsa cfa accoutning ppe revalutation ifrs fairvalue steemit
2 years ago by

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      ·  2 years ago 

    Upvoted! Thank you for supporting witness @jswit.

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