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IFRS 16 and IAS 16

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 16 and IAS 16

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • March 20, 2021 at 4:31 am #614810
    Jiya024
    Member
    • Topics: 168
    • Replies: 56
    • ☆☆☆

    sir if i have 3 right-of-use-assets within a class of PPE that is measured at revaluation model then each fo the 3 ROUAs can be measured at cost-model, that’s what i understood from my study text. but my concern is can one ROUA be measured at cost and the other ROUAs be measured at revaluation model, like is this possible?

    Or we have to stick with 1 measurement basis for all ROUAs?

    March 21, 2021 at 10:14 am #614868
    Stephen Widberg
    Keymaster
    • Topics: 11
    • Replies: 2837
    • ☆☆☆☆☆

    R of U assets – always treat as cost model – no revaluations – keep it simple!

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