After initial recognition, an item of PP&E whose fair value can be measured reliably should be carried at a revalued amount. Explain "revalued amount."

Name: After initial recognition, an item of PP&E whose fair value can be measured reliably should be carried at a revalued amount. Explain "revalued amount."
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The Answer of After initial recognition, an item of PP&E whose fair value can be measured reliably should be carried at a revalued amount. Explain "revalued amount."

After Initial Recognition, an Item of PP&E Whose Fair Value