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WebIn year 1, DEF recognized a loss of $15,000 on land that it had held for investment. It also recognized a $20,000 gain on equipment it had purchased a few years ago. The equipment sold for $50,000 and had an adjusted basis of $30,000. DEF had deducted $15,000 of tax depreciation on the equipment. Webus IFRS & US GAAP guide 5.2. Under IFRS, remeasurement effects are recognized immediately in other comprehensive income and are not subsequently recorded within … cindy crawford beachside sofa reviews
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