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Question 1: Parker Corporation prepares its financial statements in accordance with IFRS. Parker uses the revaluation model for reporting plant, property, and equipment. Parker paid P400,000 for equipment on January 5, 2017. The equipment is valued at P410,000 on December 31, 2017. The P10,000 gain should be included in
Select one:
a. A revaluation surplus account in other comprehensive income.
b. Gain from revaluation on the income statement.
c. Income for the period.
d. An extraordinary gain on the income statement.
Financial Statement Analysis and Preparation
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