Revaluation of non-current assets是什么意思_2020年ACCA考试FR知识点
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【内容导航】
Revaluation of non-current assets 非流动资产的重估
【知识点】
Revaluation of non-current assets 非流动资产的重估
Revaluation of non-current assets
• It is a further example of a taxable temporary difference
• While the carrying value of the asset has increased, the tax base of the asset remains the same and so a temporary difference arises
• Since the revaluation surplus has been recognized as other comprehensive income, to comply with matching, the tax charge on the surplus is also charged to other comprehensive income
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注:以上内容来自Crystal老师基础班第10讲
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