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References | Carrying amount | ||
---|---|---|---|
010 | |||
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 2.132 | |
080 | Revaluation model | IAS 38.75-87, 124(a)(ii) | |
090 | Cost model | IAS 38.74 |