D7The elections in paragraphs D5 and D6 are also available for:
(a)
investment property, if an entity elects to use the cost model in IAS 40 Investment Property and
(b)
intangible assets that meet:
(i)
the recognition criteria in IAS 38 (including reliable measurement of original cost); and
(ii)
the criteria in IAS 38 for revaluation (including the existence of an active market).
An entity shall not use these elections for other assets or for liabilities.