List of tables and figures
Figure 1.1: How IFRS is Adopted
Figure 2.1: Double entry for Revaluation Gains
DR Non-current asset cost
(difference between
revaluation and original cost)
DR Accumulated depreciation
(with any historical cost
accumulated depreciation)
CR Revaluation reserve
(gain on revaluation)
, Table 2.1: Depreciation Rates
Table 2.2: Note 4 of the Balance Sheet (Property, plant and equipment), depreciating PPE
Figure 1.1: How IFRS is Adopted
Figure 2.1: Double entry for Revaluation Gains
DR Non-current asset cost
(difference between
revaluation and original cost)
DR Accumulated depreciation
(with any historical cost
accumulated depreciation)
CR Revaluation reserve
(gain on revaluation)
, Table 2.1: Depreciation Rates
Table 2.2: Note 4 of the Balance Sheet (Property, plant and equipment), depreciating PPE
