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Business, 15.02.2022 03:30 musicaljay1276
Under the revaluation option in IFRS, if an asset's fair value is higher than its book value, the difference is reported as a surplus in ; and, if its book value is higher than fair value, the difference is reported as an expense in .
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Under the revaluation option in IFRS, if an asset's fair value is higher than its book value, the di...
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