问题如下：
PPM company purchased a office building and rented it out for rental income. Which of the following accounting treatment is most appropriate?
选项：
A.Under IFRS and U.S. GAAP, PPM company can report this asset as an investment property.
B.Under IFRS only, PPM company can report this asset as an investment property using the fair value model.
C.Under U.S. GAAP only, PPM company can use the fair value model.
解释：
B is correct.
U.S. GAAP does not distinguish investment property from other types of long-lived assets.Under U.S. GAAP, PPM company can use the historical cost model.
Under IFRS, a firm may value investment property using either the cost model or the fair value model.
老师 这道题考察的知识点是哪个？能用中文解释一下嘛？
