2012年ACCA考试《P2公司报告》讲义辅导8

2012年ACCA考试《P2公司报告》讲义辅导8

Example 1: Binkie Co has an item of land carried in its books at $13,000. Two years ago a slump in land values led the company to reduce the carrying value from $15,000. ):EBgg4-N  
　　This was taken as an expense in profit or loss （the income statement part of the statement of comprehensive income）. There has been a surge in land prices in the current year, however, and the land is now worth $20,000.