Which of the Following Is Not Part of the AASB

Which of the following is not part of the AASB 140 proposals to account for investment properties?

A) After initial recognition, investment properties can be measured by either the cost model or the fair value model
B) If the fair value model is chosen, changes to fair value must be recognised as gains or losses when they occur
C) If the cost model is chosen then, all of a company's investment properties must be measured in accordance with AASB 116
D) Different investment properties can be valued using different cost models