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42. Tangible and intangible assets: carrying amount by measurement method | ||||||||
References National GAAP compatible IFRS Annex V.Part 2.302 |
Carrying amount | |||||||
of which: right-of-use assets | ||||||||
IFRS 16.47(a), 53(j), Annex V.Part 2.303i | ||||||||
010 | 020 | |||||||
010 | Property plant and equipment | IAS 16.6; IAS 16.29; IAS 1.54(a) | ||||||
020 | Revaluation model | IAS 16.31, 73(a),(d) | ||||||
030 | Cost model | IAS 16.30, 73(a),(d) | ||||||
040 | Investment property | IAS 40.5, 30; IAS 1.54(b) | ||||||
050 | Fair value model | IAS 40.33-55, 76 | ||||||
060 | Cost model | IAS 40.56, 79(c) | ||||||
070 | Other intangible assets | IAS 38.8, 118, 122 ; Annex V.Part 2.303 | ||||||
080 | Revaluation model | IAS 38.75-87, 124(a)(ii) | ||||||
090 | Cost model | IAS 38.74 | ||||||