Академический Документы
Профессиональный Документы
Культура Документы
Increase:
1. P/L (revaluation gain), to the extent of previous impairment loss
2. OCI (revaluation surplus), without reclassification, net of DTL
Decrease:
1. OCI (revaluation surplus), net of DTL
2. P/L (impairment loss)