Alpha LLC, in its accounting policy under IFRS for real estate, has provided for a subsequent revaluation method and has established a revaluation frequency for office buildings once every three years. In January 20X0, Alpha acquired a new office for UZS 900 million. The useful life for the purposes of IFRS is 20 years. The Company uses a straight-line depreciation method. In September 202. Alpha hired professional appraisers. The fair value of this premises was UZS 930,000,000 In January 203, for the revaluation, the company used the results of the revaluation carried out in September 202 due to the absence of significant fluctuations in office property prices. Required: You need to prepare a calculations along with journal entries for the year-end December 31 , 203 : - Describe the treatment of revaluation charges in IFRS/IAS and their presentation in the financial statements; - Calculate the amounts of revaluation and accumulated depreciation in accordance with IFRS/IAS; - Provide journal entries. Alpha LLC, in its accounting policy under IFRS for real estate, has provided for a subsequent revaluation method and has established a revaluation frequency for office buildings once every three years. In January 20X0, Alpha acquired a new office for UZS 900 million. The useful life for the purposes of IFRS is 20 years. The Company uses a straight-line depreciation method. In September 202. Alpha hired professional appraisers. The fair value of this premises was UZS 930,000,000 In January 203, for the revaluation, the company used the results of the revaluation carried out in September 202 due to the absence of significant fluctuations in office property prices. Required: You need to prepare a calculations along with journal entries for the year-end December 31 , 203 : - Describe the treatment of revaluation charges in IFRS/IAS and their presentation in the financial statements; - Calculate the amounts of revaluation and accumulated depreciation in accordance with IFRS/IAS; - Provide journal entries