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depreciation in IAS 40 fair value

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › depreciation in IAS 40 fair value

  • This topic has 5 replies, 4 voices, and was last updated 7 years ago by P2-D2.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • May 24, 2013 at 5:50 pm #127085
    rameez13031988
    Participant
    • Topics: 42
    • Replies: 54
    • ☆☆

    Is there depreciation cal. in IAS 40 fair value?

    May 24, 2013 at 8:54 pm #127095
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    Investment properties held under the revaluation model are not depreciated

    May 26, 2013 at 6:23 am #127194
    rameez13031988
    Participant
    • Topics: 42
    • Replies: 54
    • ☆☆

    If investment property are at cost then they are depreciated right?

    May 27, 2013 at 11:03 am #127314
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    Correct, investment properties held under the cost model are depreciated

    January 4, 2018 at 4:50 am #427176
    arshad123456
    Participant
    • Topics: 1
    • Replies: 1
    • ☆

    Sir? Anyone can anwer me Please:

    There is to types o measurment : Cost Model and Revalution Model: so in Revalution Model Asset (IAS 40) is not Going to be depreciated as per FV model Usage:

    But in Cost Model : I had seen that treatment of Measurment (Depreciated).

    I am confused. Why Depreciated.

    Regards
    ARSHAD

    January 8, 2018 at 9:50 pm #427930
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    @arshad123456 said:
    Sir? Anyone can anwer me Please:

    There is to types o measurment : Cost Model and Revalution Model: so in Revalution Model Asset (IAS 40) is not Going to be depreciated as per FV model Usage:

    But in Cost Model : I had seen that treatment of Measurment (Depreciated).

    I am confused. Why Depreciated.

    Regards
    ARSHAD

    Hi,

    Why have you used a thread from nearly five years ago?

    To answer your question, the standard requires us to depreciate the asset if we use the cost model under IAS 40 as part of the matching criteria, similar to that in IAS 16.

    Thanks

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Viewing 6 posts - 1 through 6 (of 6 total)
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