Question
If an entity revalues its land upward and this is the
first time revaluation is being done, how is the increase treated under Ind AS 16?Solution
Under Ind AS 16, if an asset’s carrying amount is increased due to revaluation and there is no prior loss reversal, the increase is recognised in Other Comprehensive Income (OCI) and accumulated in equity as a revaluation surplus.
96Â Â Â 111Â Â Â 131Â Â Â ? Â Â Â Â Â 186Â Â Â Â 221
19 8 ? -14 63 - 36
...140Â Â Â Â 300Â Â Â Â 380Â Â Â Â Â 420Â Â Â Â Â 440Â Â Â Â Â ?
...3720 3842 ? 4092 4220 4350
22 44 176 1078 8448
...3456 1728 2592 6485 22680 102060
...5                             6                             14              �...
Identify the logic of the below given series and given answer.
Series I :: 81, 89, 116, 241, (A), 1915
Series II :: (B), 204, 208, 4...
35Â Â Â Â Â Â Â Â Â Â 36Â Â Â Â Â Â Â Â Â Â 40Â Â Â Â Â Â Â Â Â Â 49Â Â Â Â Â Â Â Â Â Â 65Â Â Â Â Â Â Â Â Â Â ?
...If 24 33 x 42 6 51
Then, 20% of x + 40% of x=?
...
