| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount |
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Annex V.Part 2.110-111 |
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010 |
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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 | |