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The Revaluation Model of Accounting for PP&E Assets

Question 52

Multiple Choice

The revaluation model of accounting for PP&E assets


A) uses a revaluation surplus account to hold net increases in the asset's fair value.
B) may be applied to all classes of PP&E including investment property.
C) may be applied to investment property under ASPE.
D) is not allowed under IFRS.

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