Land and buildings held for rent and/or capital appreciation are considered Investment Property under IFRS and may be accounted for using the Fair Value Model.
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Q7: Training costs are not eligible for capitalization.
Q8: Under the revaluation model, assets can be
Q9: Under the fair value model, buildings must
Q10: Property taxes accrued up to the date
Q11: Involuntary safety costs must always be capitalized
Q13: Internally generated intangibles will sometimes be eligible
Q14: Borrowing costs on qualifying assets must be
Q15: Subsequent to acquisition, the cost of capital
Q16: Spare parts are capitalized separately from the
Q17: Property, Plant & Equipment refers to both
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