« آخـــر الـــمـــشـــاركــــات » |
|
أدوات الموضوع | انواع عرض الموضوع |
|
#1
|
|||
|
|||
Presentation of Revaluations figures
hello, I have a query over the presentation of revaluation figures in our financial statements. We have a buiding, original cost £30m with a UEL of 30 years. it is 20 years into ints life therefore NBV is (£30m- £30m/30x20) = £10m. The building has been revalued as £45m. I belive the accounting entries are Dr FA Building £35m (45-10) Cr Revaluation Reserve £35m (45-10) However how is this adjustment presented in the FA note to the accounts which shows Cost £30m xxxx Accumulated Depreciation £20m xxxx Net Book value £10m Presumably there must be entries where the xxx's are? Thanks in advance for any help with this. Ian ساعد في نشر والارتقاء بنا عبر مشاركة رأيك في الفيس بوك |
|
|