You are the accountant of Entity X. The board of directors asked you for an advice because they feel like the company’s financial statements do not properly reflect the company’s financial position. The board noted out that the company’s properties (i.e., land) are absurdly stated at their historical cost. The properties were acquired 50 years ago and the market prices of the properties have more than tripled since then. In providing your professional advice, you will most certainly quote the provisions of which standard? (Provide the standard number. Follow this format in providing your answer: IAS 1 or IFRS 3)

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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You are the accountant of Entity X. The board of directors asked you for an advice because they feel like the company’s financial statements do not properly reflect the company’s financial position. The board noted out that the company’s properties (i.e., land) are absurdly stated at their historical cost. The properties were acquired 50 years ago and the market prices of the properties have more than tripled since then. In providing your professional advice, you will most certainly quote the provisions of which standard? (Provide the standard number. Follow this format in providing your answer: IAS 1 or IFRS 3)

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