In case of property held under an operating lease and classified as investment property (a)...
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Accounting
In case of property held under an operating lease and classified as investment property (a) The entity has to account for the investment property under the cost model only. (b) The entity has to use the fair value model only. (c) The entity has the choice between the cost model and the fair value model. (d) The entity needs only to disclose the fair value and can use the cost model under IAS 38
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