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On 30 June 2019, the draft statement of financial position of West Ltd showed the following non-current assets after charging depreciation.
Building $550,000
Accumulated depreciation (250,000)
$300,000
The company has adopted fair value for the valuation of non-current assets. This has resulted in the recognition in previous periods of an asset revaluation surplus for the building of $30,000. On 30 June 2019, an independent valuer assessed the fair value of the building to be $350,000.
Required
Question 1: What are necessary entries to revalue the building as at 30 June 2019.
Financial Statement Analysis and Preparation
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