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Under IFRS, When a Company Chooses to Value Capital Assets

Question 63

Multiple Choice

Under IFRS, when a company chooses to value capital assets at market value, which of the following statements is true?


A) At least three licensed appraisers must agree on a market price.
B) The unrealized gain recorded when the asset is written up allows the company to show stronger net income in that year.
C) The company is required to value all similar assets in the same way.
D) The carrying value of the asset remains the same, but the accumulated depreciation is eliminated.

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