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About LECTURE NOTES FOR Revaluation Model PDF
The document discusses three models for accounting for property, plant, and equipment after acquisition: 1) the cost model, 2) the revaluation model, and 3) the fair value model. The revaluation model allows assets to be carried at fair value and any increases or decreases from revaluation are recorded to other comprehensive income. The document provides examples of accounting entries under the revaluation model, including adjusting asset and depreciation accounts either proportionately or through the asset adjustment method.
Detailed Information
| Author: | ['Filip Slavchev'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 10 |
| Language: | English |
| Format: | |
| Price: | FREE |
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