IAS 40 निवेश संपत्ति के अनुसार, यदि कोई इकाई उचित मूल्य मॉडल चुनती है, लेकिन अपवादात्मक आधार पर, किसी निवेश संपत्ति का उचित मूल्य निरंतर आधार पर मज़बूती से नहीं मापा जा सकता है, तो उस विशिष्ट संपत्ति को कैसे मान्यता दी जानी चाहिए?

What gain or loss will be recognised in the investing category of CedrikCo's statement of profit or loss for the year ended 31 December 20X6 in respect of the investment property?

A company measures its investment property using the Fair Value Model. On 1 January 20X6, the company begins owner-occupation of the property, transferring it to Property, Plant and Equipment (PPE) under the Cost Model. The property had a fair value of $800,000 at the transfer date. What is the deemed cost of the property for subsequent accounting under IAS 16 on 1 January 20X6?