Table 25.2. Tangible and intangible assets, Tangible and intangible assets: assets subject to operating lease |
Carrying amount |
ITS part 5.11 |
010 |
Property plant and equipment |
IAS 16.6; IAS 1.54 (a) |
010 |
|
|
revaluation model |
IAS 16.31, 73 (a), (d) |
020 |
|
cost model |
IAS 16.30, 73 (a), (d) |
030 |
|
Investment property |
IAS 40.IN5; IAS 1.54 (b) |
040 |
|
|
fair value model |
IAS 40,33-55, 76 |
050 |
|
cost model |
IAS 40.56, 79 (c) |
060 |
|
Other intangible assets |
IAS 38.8, 118 |
070 |
|
|
revaluation model |
IAS 38.75-87, 124 (a) (ii) |
080 |
|
cost model |
IAS 38.74 |
090 |
|
|