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| revaluation model (The asset is carried at a revalued amount, being its fair value at the date of revaluation less subsequent depreciation and impairment, provided that fair value can be measured reliably. cf. см. cost model Andrew052) | |||
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| revaluation model (The asset is carried at a revalued amount, being its fair value at the date of revaluation less subsequent depreciation and impairment, provided that fair value can be measured reliably. cf. см. cost model Andrew052) | |||