If an asset’s carrying amount is decreased as a result of a revaluation,the decrease shall be rec求翻译。If an asset’s carrying amount is increased as a result of a revaluation,the increaseshall be recognised in other comprehensive income and

If an asset’s carrying amount is decreased as a result of a revaluation,the decrease shall be rec求翻译。If an asset’s carrying amount is increased as a result of a revaluation,the increaseshall be recognised in other comprehensive income and
If an asset’s carrying amount is decreased as a result of a revaluation,the decrease shall be rec
求翻译。If an asset’s carrying amount is increased as a result of a revaluation,the increase
shall be recognised in other comprehensive income and accumulated in equity
under the heading of revaluation surplus.However,the increase shall be
recognised in profit or loss to the extent that it reverses a revaluation decrease of
the same asset previously recognised in profit or loss.

If an asset’s carrying amount is decreased as a result of a revaluation,the decrease shall be rec求翻译。If an asset’s carrying amount is increased as a result of a revaluation,the increaseshall be recognised in other comprehensive income and
如果一项资产的账面价值的增加导致人民币升值,增加 应当计入当期其他综合收益和积累的股权 在标题下面的重估盈馀.然而,在增加 计入当期损益、以至它翻转升值降低 同样的资产先前计入当期损益.