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Chien Bleu Ltd. purchased a building in 2009 for €10,000,000 and as of December 31, 2015 had, recorded accumulated depreciation on the building of €3,000,000. On December 31, 2015, the company conducted its first revaluation when the fair value was €12,000,000. According to IAS 16, what account should be credited for €5,000,000?
Conditional Endorsement
Conditional endorsement refers to a modification or restriction added to a document or contract that specifies certain terms or conditions must be met.
Conditional Endorsement
An endorsement on a negotiable instrument that limits its payment to certain conditions being met.
Endorsement
An amendment or addition to an existing document or contract, or the act of publically or officially supporting a product or idea.
Order Instrument
A financial document payable to a specific individual or entity identified in the document, requiring endorsement by the payee for cashing or deposit.
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