问题如下:
In year 2008, Joe Corp. bought a truck at $25,000. At the end of year 2009, the fair value of the truck was $22,000. If the truck's fair value is $26,000 in 2010, how much is recognized in Joe's income statement using the revaluation method at the end of year 2010?
选项:
A.0.
B.$3,000.
C.$4,000.
解释:
B is correct.
Revaluation method is used in this question.
In 2009, the loss=$25,000-22,000=$3,000 was recognized in net income.
In 2010, the recovery of $3,000 is recognized in income statement, and the gain=$26,000-25,000=$1,000 is recognized as surplus in shareholders' equity.
revaluation model 中,若有回转,是先调至原值的过程中,是可以调OCI,也可以调I/S吗?