Revaluation of non-current assets是什么意思_2020年ACCA考試FR知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
Revaluation of non-current assets 非流動(dòng)資產(chǎn)的重估
【知識(shí)點(diǎn)】
Revaluation of non-current assets 非流動(dòng)資產(chǎn)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：以上內(nèi)容來(lái)自Crystal老師基礎(chǔ)班第10講
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