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A company revalues its buildings and decides to incorporate the revaluation into the financial statements. The following in formations relevant.
a) Extract from the balance sheet at 31 December 20x7
Building
$
Cost
1,500,000
Depreciation
450,000
1,050,000
b) Depreciation has been provided at 2% per annum on a straight line
c) The building is revalued at 30 June 20x8, at $ 1,380,000 there is no change in its remaining estimated future life.
You are required to show the relevant extracts from the financial statement at 31 December 20x8
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