I have a question relating to the transfer of an asset from investment property to PPE, and fair value model for investment property is in place. From textbook, it’s said that the asset should be revalued per IAS 40: taking gain or loss to SPL and transfer to PPE at fair value. So in this case, the asset is booked according to fair value model and depreciated subsequently according to this model. But if there is a class of such asset which is already kept as PPE with cost model, is there a conflict between that class and the above mentioned asset? (As I know, assets within the same class should be kept with the same model)