ANNEX IV Table 64: rows 1 - 12
| [F1References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
|---|---|---|---|---|
| Annex V.Part 2.278-279 | ||||
| 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 | ] | |
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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).