An entity undertakes a revaluation of its freehold property during the current period. The revaluation results in a significant surplus over carrying amount. In which of the components of the current period financial statements required by IAS 1 would the revaluation surplus appear?
A、Statementoffinancialpositionandstatementofchangesinequity.;
B、Statementofchangesinequityandstatementofcashflow.;
C、Statementoffinancialpositionandstatementofprofitorloss.;
D、Statementoffinancialpositionandstatementofcashflow.
发布时间:2024-09-30 06:07:05