Page 12 53. Ifan SME cannot measure the fir value ofan investment property on an ongoing basis ‘The entity shall use the cost model and present the asset as property, plant, equipment. 1. The entity shall use the cost model and present the asset asa separate line item, investment property at cost less depreciation and impairment ©. The entity shall use the amortized cost measurement. 4, The entity shall derecognize the asset. 54, To be a reportable segment, any ofthe following may be the basis for the threshold, except Segment liabilities b. Segment assets Segment revenue 4 Segment profit ot loss 55. The following may be allocated over interim periods, except a. Property tax . Loss on inventory decline ©. Depreciation 4. Income tax ‘56, What amount of borrowing cost should be capitalized for specific borrowing? 4. Actual borrowing eost incurred during the construction petiod. >. Actual borrowing cos incurred during the construction period less investment income. «, Actual borrowing cost incurred forthe year 4. Actual borrowing cos incurred for the year less investment income, ‘57. The following are comronents of employee benefit expense, except 4 Curers service cost '. Interesi ow the projected benefit obligation ©: Interest on ie effect of the asset ceiling 4. Decresse'n projested benefit obligation due to change i actuarial assuinpkions 58. All ofthe following gairs and loses ace presented in othe: comprehensive income, except f Remeasurements andes a defined bene , Fair value changes oft ct «- Revaluetion surpias 4 Translation sijustreat— credit 59, All of the following ar finan:il abilities, except ‘8. Bonds payable b. Noses payabio Income tax payable 4. Accounts payable 60. If an entity hes elected to use the fir valve option fora financia! Lait a. is measured at fair vals through profi or loss. b.ltis measured at emurtized eos. €- Its measured at fst vaive through other comprehensive income 4. Fair valus option is pot ited for financial lish tes. 61. Allof te following ate considered inves'ment property, except Land that is hele for capita appreciation i. Building leased out under ao operating Hse, ©. Bhilding tha is esntracte for ferue use as investine 4. Land for sale in the ordinary course of bu property