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In IFRS5, revaluation model, when we revalued the asset to fair value immediately before classification as held for sale, do we credit the gain to revaluation surplus in statement of financial position? And when do we transfer revaluation surplus to retained earnings? At the date of disposal o...
In IFRS5, revaluation model, when we revalued the asset to fair value immediately before classification as held for sale, do we credit the gain to revaluation surplus in statement of financial position? And when do we transfer revaluation surplus to retained earnings? At the date of disposal ...
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The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper. Acknowledgement The authors are grateful to Dr. S.D. Mahale, Director, ICMR-NIRRH for the valuable suggestions and inputs prov...
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We’re in a partnership of growth and responsibility to each other, and that’s a huge risk in today’s world. And to be comfortable to know that both of our interests towards goals and accomplishing set goals, takes financial anxiety away. Mahalo Nui to all HFS staff who built a brand...