陈同学2019-12-19 09:09:53

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? 这题的答案，C为什么不对？ B No, because this revaluation is recorded directly in equity. C No, because value increases resulting from revaluation can never be recognised as a profit.