Скачать или смотреть IFRIC 1 Revaluation Model

IFRIC 1 provides guidance on accounting for changes in decommissioning, restoration, and similar liabilities (recognized under IAS 37) that are included in the cost of PPE (under IAS 16). Under the cost model, changes in the liability (due to revised estimates or discount rates) adjust the asset's carrying amount.
Adjustment to Asset Cost: Changes in the liability are added to or deducted from the cost of the related asset.
Depreciation Impact:
If the liability increases, the capitalized amount is depreciated prospectively over the asset's remaining life.
Decrease Limitation:
A decrease in the liability cannot exceed the carrying amount of the asset; any excess is recognized immediately in profit or loss.
Finance Costs:
The adjustment to the provision for the passage of time (unwinding of discount) is recognized in profit or loss as a finance cost, not as an adjustment to the asset cost.
This model ensures that the asset's carrying value reflects the updated estimate of the total cost to be incurred