Under Ind AS 16, which two subsequent accounting treatments are allowed subsequently to initial recognition? | Faculties

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Mr. Dubey

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📊 Corporate Accounting

Q. Under Ind AS 16, which two subsequent accounting treatments are allowed subsequently to initial recognition?

(A) cost model and present value model
(B) cost model and revaluation model
(C) fair value model and revaluation model
(D) fair value model and cost model

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✅ Correct Answer: (B) cost model and revaluation model

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