أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
A. Cost model or revaluation model.
B. Cost model or fair value model.
C. Fair value model only.
D. Fair value model or revaluation model.
Option B Cost model or fair value model is the correct answer
Option B Cost model or fair value model
Cost model or Fair value model can be used for subsequent measurement.
Cost is the amount of cash and Fair value is the amount for which an asset could be exchanged between knowledgeable and willing parties.
The answer according to IFRS should be------------ B
The answer is B