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(c) Increasing the revaluation reserve to $300,000 by revaluing goodwill from $800,000 to

(c) Increasing the revaluation reserve to $300,000 by revaluing goodwill from $800,000 to

(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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