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investment properties

This topic has 1 reply, 2 voices, and was last updated 8 years ago by MikeLittle.

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March 1, 2017 at 8:10 pm #375002
genty
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- Topics: 27
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Can depreciation be charged on investment properties?
March 1, 2017 at 8:15 pm #375003
MikeLittle
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Yes, if the option to carry them at historic cost is chosen
To carry them according to the fair value option, no depreciation is charged but, if following the alternative cost model, depreciation is charged in the same way it would be under IAS 16 PPE
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