李同学2018-05-24 16:21:51
李同学The gain or loss on a sale of a long-lived asset to which the revaluation model has been applied is most likely calculated using sales proceeds less: carrying amount. carrying amount adjusted for impairment. historical cost net of accumulated depreciation. 原版书后题，这题选A，老师我觉得ABC三个选项好像都能选？题意有点模糊了，麻烦老师解答下
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Irene2018-05-24 19:10:50
Irene同学你好。
不是的，关键是revaluation model下，资产用公允价值计量，是不需要impairment和depreciation的。
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