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IFRS Notes

14004


Measurement after initial recognition


IAS 40-pr30
Accounting policy choice
To measure investment property
after initial recognition,
one of the following models is selected:

(1) cost model
(2) fair value model


IAS 40-pr56
Cost model
Apply the rules of IAS 16,
about cost model.

For investment property held for sale,
apply the rules of IFRS 5.


IAS 40-pr30
Fair value model
Apply the rules of IAS 40, pr33 - pr55,
about fair value model.
 

   
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