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Which of the Following Statements Relating to an Asset Revaluation

Question 9

Multiple Choice

Which of the following statements relating to an asset revaluation surplus account is correct?


A) An entity is able to use this surplus for the payment of future dividends.
B) An entity is not able to transfer this surplus to any other reserve account.
C) An entity is not able to use this surplus for the payment of future dividends.
D) An entity can transfer the surplus to current period profit or loss when the asset is disposed of.

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