Business Report

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Title: Business Report

Essay Details:

Subject: Business

Author: Gloria L

Date: October 24, 2011

Level: University

Grade:

Length: 4 / 954

Essay text:

Report Issue 1 According to Australian Accounting Standards Board (AASB) 116 Para.30, “After recognition as an asset, an item of property, plant and equipment whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.” It is possible to revalue the assets every three or five years. It is obviously that the assets should be revalued when the fair value is materially different from the carrying amounts, based on AASB 116, since some properties of the enterprise have doubled in value since they were purchased 4 years ago...

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