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| модель учёта по переоценённой стоимости (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); модель переоценки (МСФО (IAS) 16: краткий вариант от "Модель учета по переоцененной стоимости" 'More) | |||