Question
Which of the following methods should be used by an
enterprise holding investment properties to value Investment property , a s per AS 10 (Revised) ‘Property, Plant and Equipment’ ? ÂSolution
Explanation :  Â
Under AS 10 (Revised) in India, investment property must be measured using the cost model , even though its fair value must be disclosed in the notes. This differs from Ind AS 40 , where entities have the option to use fair value ( disclosed but not used for measurement in AS). 
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