If the fair value of the asset can be measured by reference to an active market
at
a subsequent measurement date, the revaluation model is applied from that
date.
If an intangible asset’s carrying amount is increased as a result of a
revaluation, the increase shall be recognised in other comprehensive
income and accumulated in equity under the heading of revaluation
surplus. However, the increase shall be recognised in profit or loss to the
extent that it reverses a revaluation decrease of the same asset previously
recognised in profit or loss.
If an intangible asset’s carrying amount is decreased as a result of a
revaluation, the decrease shall be recognised in profit or loss. However, the
decrease shall be recognised in other comprehensive income to the extent
of any credit balance in the revaluation surplus in respect of that asset. The
Chia sẻ với bạn bè của bạn: 
