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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 16 and IAS 16
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?
R of U assets – always treat as cost model – no revaluations – keep it simple!
