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متابعة

According to IFRS, which accounting policy may an entity apply to measure investment property in periods subsequent to initial recognition?

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.

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تم إضافة السؤال من قبل مستخدم محذوف‎
تاريخ النشر: 2015/04/08
Iftikhar Hussain Shah
من قبل Iftikhar Hussain Shah , Senior Manager Audit & Assurance , Deloitte LLP

Subsequent to initial recognition, investment property may be measured at cost or fair value. Therefore, option B is correct.

Muhammad Hamid
من قبل Muhammad Hamid , Senior Financial Accountant , Al Rowad Trading Co LLC

Option B Cost model or fair value model is the correct answer

Syed Ali Raza
من قبل Syed Ali Raza , Business Planning and Strategy Manager , Saudi British Bank

Option B Cost model or fair value model

Shahbaz Hayder
من قبل Shahbaz Hayder , Group Head of Finance , Sharif Group of Companies

Cost model or Fair value model can be used for subsequent measurement.

Saiyid Maududi-Oracle Applications Consultant
من قبل Saiyid Maududi-Oracle Applications Consultant , Entrerprise Architect , US Technomatrix, Inc

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

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