李同学2019-03-24 21:19:16

MARU S.A. de CAT., a Mexican corporation that follows IFRS, has elected to use the revaluation model for its property, plant, and equipment. One of MARU's machines was purchased for 2,500,000 Mexican pesos (MXN) at the beginning of the fiscal year ended 31 March 2010. As of 31 March 2010,the machine has a fair value of MXN 3,000,000. Should MARU show a profit for the revaluation of the machine? = C，假如记录为profit，就是在I/S里吧，就是reverse的情况才能记录为profit，不知道我这么理解是否正确？