以下是高顿网校为大家整理的：p2公司报告。
 
　　Example 1: Binkie Co has an item of land carried in its books at $13,000. Two years ago a slump in land values led the company to reduce the carrying value from $15,000. ):
　　This was taken as an expense in profit or loss (the income statement part of the statement of comprehensive income). There has been a surge in land prices in the current year, however, and the land is now worth $20,000.
 
　　Example 2:Let us simply swap round the example given above. The original cost was $15,000, r*ued upward to $20,000 two years ago. The value has now fallen to $13,000.
　　Account for the decrease in value.
 
　　高顿网校小编寄语：悲观些看成功，乐观些看失败。轻松些看自己，宽容些看别人。理智些看问题，纯真些看人生。

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