Respuesta :
Answer:
b. $87000
Explanation:
The book value is the value of an asset after deducting accumulated depreciation and fair value of an asset is the market-driven value of the asset which in most cases is the real value.
Accounting to IAS 16 (Property, plant and equipment) non-current assets should be recorded either the cost model or the revaluation model but since market-driven values are more relevant and reliable entities opt to record their assets at fair value . Secondly Fair Value Accounting requires entities to use market values as a basis for recording certain assets.
In this case the fair value of the asset is greater than the book value. Therefore, asset received by Carla Ā Vista Co. is recorded at fair value (i.e at $87000).
