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/ iew Policies Current Attempt in Progress The revaluation model of accounting for PP&E assets uses a revaluation surplus account to hold net increases in
iew Policies
Current Attempt in Progress
The revaluation model of accounting for PP&E assets
uses a revaluation surplus account to hold net increases in the asset's fai is not allowed under IFRS.
may be applied to all classes of PP&E including investment property.
may be applied to investment property under ASPE.
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