FR 中IAS16 和 IAS 40的区别（rental to others）

melody410222

According to IAS 16 property,plant and equipment are tangible items that are held for use in the production or supply of goods and services , for rental to others , or for administrative expenses.

And IAS 40 defines investment property as those which are held to earn rentals or for capital appreciation or both.

两个都提到了rental，那用来出租的房子到底是适用ias 16还是ias40呢？

kiki0920

IAS40.
IAS16 permits an entity to choose either the cost model or the revaluation model for PPE after the asset's initial recognition. - Revaluation
IAS40 is for investment property

Totally different, hope it helps.