• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

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 5 years ago by AvatarStephen Widberg.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • March 20, 2021 at 4:31 am #614810
    AvatarJiya024
    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
    AvatarStephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3449
    • ☆☆☆☆☆

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

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • mrjonbain on Sources of data – ACCA Management Accounting (MA)
  • mrjonbain on Audit Evidence – ACCA Audit and Assurance (AA)
  • jessejames on Audit Evidence – ACCA Audit and Assurance (AA)
  • Princek23 on FR Revision Mock Exam
  • AllisonHoang on Sources of data – ACCA Management Accounting (MA)

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in