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revaluation increase in SPL

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › revaluation increase in SPL

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Stephen Widberg.
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  • August 7, 2021 at 4:31 am #630632
    Jiya024
    Member
    • Topics: 168
    • Replies: 56
    • ☆☆☆

    However, a revaluation increase should be recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset that was previously recognised in profit or loss.

    professor can you pls explain the meaning of this sentence?

    August 7, 2021 at 6:48 am #630642
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    This is an FR point. You may find it useful to revisit out FR lectures on PPE

    Land CA 100
    Year 1 Revalue to 150. Gain to OCI
    Year 2 Revalue to to 80. Of loss – 50 to OCI then 20 to P&L

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