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investment property- FV model

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › investment property- FV model

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.
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  • January 8, 2021 at 1:52 am #601849
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    sir as far as investment properties are concerned we would initially recognise them at cost and then subsequently choose to follow either COST or REVALUATION model. And as per IFRS 40this model/policy “must be applied to all investment properties”. Now, my question is that if after following FV model for long, if in some exceptional circumstance am unable to measure a certain investment property at fair value then does that mean I have to shift to cost model for all investment properties?

    many thanks!

    January 8, 2021 at 11:18 am #605268
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    In almost all cases you would need to be consistent for all IPs.

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