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A company inquires how to accounting reflect a property obtained through usucaption following a judicial resolution. The DGT determines that the asset is recognized at its fair value on the date of the ruling, treating it as a gratuitous acquisition.
Question raised 1- Appropriate accounting reflection by a company in the event that it obtains a favorable judicial resolution. The value at which the asset must be reflected in the accounts.
Acquisition by usucaption must be treated as a gratuitous acquisition. The asset must be recognized in the balance sheet at its fair value on the date the judicial ruling is issued, which is when the transfer of risks and benefits occurs. The counterpart shall be income directly attributed to equity.
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