xixi2022-04-07 22:47:12

36 A company is most likely to: A use a fair value model for some investment property and a cost model for other investment property. B change from the fair value model when transactions on comparable proper- ties become less frequent. C change from the fair value model when the company transfers investment property to property, plant, and equipment. 36 C is correct. A company will change from the fair value model to either the cost model or revaluation model when the company transfers investment property to property, plant, and equipment. 确认一下A选项，投资性房地产要么都用fair value要么都用cost model，不能一些用fair value一些用cost model对吗？