According to IFRS, the deferred tax consequences of revaluing held-for-use equipment upward is reported on the balance sheet: —— 财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 9　Financial Reporting and Analysis Inventories, Long-lived Assets, Icome Taxes, and Non-current Liabilities

财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 9　Financial Reporting and Analysis Inventories, Long-lived Assets, Icome Taxes, and Non-current Liabilities

单选题 编号：2689005

1. According to IFRS, the deferred tax consequences of revaluing held-for-use equipment upward is reported on the balance sheet:

A.As an asset.
B.As a liability.
C.In stockholders' equity.

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