(c) Increasing the revaluation reserve to $300,000 by revaluing goodwill from $800,000 to $1,000,000.
(1 mark)
正确答案:(c) IFRS 3 Business combinations does not allow goodwill to be revalued upwards.

(c) Increasing the revaluation reserve to $300,000 by revaluing goodwill from $800,000 to $1,000,000.
(1 mark)
正确答案:(c) IFRS 3 Business combinations does not allow goodwill to be revalued upwards.
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