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قديم 07-28-2013, 03:00 PM
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تاريخ التسجيل: Jul 2013
المشاركات: 765
Smile Presentation of Revaluations figures

hello,
I have a query over the presentation of revaluation figures in our financial statements.
We have a buiding, original cost £30m with a UEL of 30 years. it is 20 years into ints life therefore NBV is (£30m- £30m/30x20) = £10m.
The building has been revalued as £45m.
I belive the accounting entries are
Dr FA Building £35m (45-10)
Cr Revaluation Reserve £35m (45-10)

However how is this adjustment presented in the FA note to the accounts which shows

Cost £30m
xxxx

Accumulated Depreciation £20m
xxxx

Net Book value £10m


Presumably there must be entries where the xxx's are?

Thanks in advance for any help with this.
Ian

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