depreciation in IAS 40 fair value

Investment properties held under the revaluation model are not depreciated

Correct, investment properties held under the cost model are depreciated

@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