أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Its not possible we can adjust the previously recongnised revaluation loss against subsequent increase in assets vaule. This treatment is for the same asset
Thanks for the invitation.
No it is not possible.
* If a revaluation results in an increase in value, it should be credited to other comprehensive income and accumulated in equity under the heading revaluation surplus unless it represents the reversal of a revaluation decrease of the same asset previously recognised as an expense, in which case it should be recognised in profit and loss.
* A decrease arising as a result of a revaluation should be recognised as an expense to the extent that it exceeds any amount previously credited to the revaluation surplus relating to the same asset.
If an item is revalued, the entire class of assets to which that asset belongs should be revalued.
هل تحتاج لمساعدة في كتابة سيرة ذاتية تحتوي على الكلمات الدلالية التي يبحث عنها أصحاب العمل؟