[单选题] 提问人:匿名网友 提问时间:2021-08-23

On 1 January 2012 Amco acquired a building for $1,000,000. At 31 December 2012 managementmade the following assessments about the building as at that date:its useful life is 40 years from the date of acquisition;its residual value is expected to be $200,000;its fair value is $1,300,000.What is the carrying amount of the building at 31 December 2012 and the depreciationcharge for the year to 31 December under the revaluation model?


A .Carrying amount: $1,300,000 Depreciation charge: $Nil
B .Carrying amount: $1,300,000 Depreciation charge: $20,000
C .Carrying amount: $1,272,500 Depreciation charge: $27,500
D .Carrying amount: $1,267,500 Depreciation charge: $32,500

提问人:匿名网友 提问时间:2021-08-23

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