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Commission Implementing Regulation (EU) No 680/2014Show full title
Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)
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- Revised 01/06/202027.32 MB
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21. Tangible and intangible assets: assets subject to operating lease
ANNEX IV Table 50: rows 1 - 12
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
|---|---|---|---|---|
| Annex V.Part 2.110-111 | ||||
| 010 | ||||
| 010 | Property plant and equipment | IAS 16.6; IAS 1.54(a) | ||
| 020 | Revaluation model | IAS 17.49; IAS 16.31, 73(a)(d) | ||
| 030 | Cost model | IAS 17.49; IAS 16.30, 73(a)(d) | ||
| 040 | Investment property | IAS 40.IN5; IAS 1.54(b) | ||
| 050 | Fair value model | IAS 17.49; IAS 40.33-55, 76 | ||
| 060 | Cost model | IAS 17.49; IAS 40.56,79(c) | ||
| 070 | Other intangible assets | BAD art 4.Assets(9) | IAS 38.8, 118 | |
| 080 | Revaluation model | IAS 17.49; IAS 38.75-87, 124(a)(ii) | ||
| 090 | Cost model | IAS 17.49; IAS 38.74 | ||
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