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