REVALUTION SURPLUS/LOSS TRANSFER

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October 3, 2021 at 10:06 am #636905
HamzaGoher
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WHAT IS THE LOGIC BEHIND REVALUTION SURPLUS/LOSS TRANSFER?
October 3, 2021 at 3:59 pm #636916
John Moffat
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As I explain in my free lectures, the revaluation surplus is not distributable as dividend. As we depreciated the transfer can be made to retained earnings which means that it then becomes distributable as dividend.
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