(b) (i) Discuss the main factors that should be taken into account when determining how to treat gains and
losses arising on tangible non-current assets in a single statement of financial performance. (8 marks)
正确答案：(b) (i) Currently there are many rules on how gains and losses on tangible non current assets should be reported and thesehave traditionally varied from country to country. The main issues revolve around the reporting of depreciation,disposal/revaluation
