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Investor Presentaiton

CA Cost model THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA Should show Investment property at: Cost - accumulated depreciation – accumulated impairment losses Similar to cost model under LKAS 16 CA Transfers THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA Should only be made when, and only when, there is a change of use Investment property Owner occupied property 31 If FV - Deemed cost for subsequent accounting At the commencement of owner occupation - PPE 32

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