问题如下图：
选项：
A. 
B. 
C. 
解释：
equity 不是financial statement的一部分吗？
NO.PZ2018062004000165问题如下 Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement?A.It is inappropriate, the increasefair value shoulnever regara profit.B.It is inappropriate, the revaluation shoulrecorin equity.C.It is appropriate.B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly.没看懂答案是什么意思
NO.PZ2018062004000165 问题如下 Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement? A.It is inappropriate, the increasefair value shoulnever regara profit. B.It is inappropriate, the revaluation shoulrecorin equity. C.It is appropriate. B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly. fair value 大于 carry value 放在O属于equity B没问题，但A为什么不对
NO.PZ2018062004000165 问题如下 Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement? A.It is inappropriate, the increasefair value shoulnever regara profit. B.It is inappropriate, the revaluation shoulrecorin equity. C.It is appropriate. B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly. 什么情况下revaluation的值不能超过账面值？
NO.PZ2018062004000165 问题如下 Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement? A.It is inappropriate, the increasefair value shoulnever regara profit. B.It is inappropriate, the revaluation shoulrecorin equity. C.It is appropriate. B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly. 老师能否一下B
NO.PZ2018062004000165问题如下Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement?A.It is inappropriate, the increasefair value shoulnever regara profit.B.It is inappropriate, the revaluation shoulrecorin equity.C.It is appropriate.B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly.它说增加的FV可以被当作profit，但仅限于同样的资产已经出现在损益表里？没明白，可以下吗？这个应该放在OCI里，怎么能regarprofit
