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5) How should the recoverability of the carrying amount of property, plant & equipment be accounted for? 6) How should any revaluation surplus from a
5) How should the recoverability of the carrying amount of property, plant & equipment be accounted for? 6) How should any revaluation surplus from a revalued asset be treated if the revalued asset is disposed of? 7) What additional disclosures should be made if property, plant & equipment are stated at revalued amounts
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