Under AASB 116 the Statement That Is Correct Is

Under AASB 116 the statement that is correct is:

A) subsequent to initial recognition, items of property, plant and equipment must be measured using either the cost model or the revaluation model
B) all items of property, plant and equipment must be measured using the cost model, except if they are qualifying assets
C) assets of the same class of property, plant and equipment can be measured using different models
D) all of the statements are correct