Revaluation of non-current assets是什么_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)的評(píng)估
【知識(shí)點(diǎn)】
Revaluation of non-current assets非流動(dòng)資產(chǎn)的評(píng)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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