If there is conclusive evidence that the fair value of an investment property can be obtained continuously and reliably, a fair value model could be chosen.
If there is conclusive evidence that the fair value of an investment property can be obtained continuously and reliably, a fair value model could be chosen.
A.正确
B.错误
正确答案：正确
Tag：中国会计准则全英文
时间：2022-01-04 19:55:05
- 上一篇：CAS 3 allows the entity to select cost model or fair value model for subsequent measurement freely.
- 下一篇：Investment property should be recognized as an asset when it is probable that the future economic benefits that are associated with the property will flow to the entity, and the cost of the property can be reliably measured.