NO.PZ2018062004000174
问题如下：
Which of the following statement is most likely correct about investment property:
选项：
A.The fair value model is identical to the revaluation model.
B.If a company choose the fair value model, it can change to cost model if transactions on comparable properties is less frequent.
C.A company must apply the same model to all invenstment properties.
解释：
Answer is C. The company should use the same model for all of its investment properties. If the company choose the fair value model, it must continue to use this model until the property is disposal or no longer classified as investment property.
老师 ，讲义313页所说的investment property有 transfer model，是不是指资产类型的转换，比如investment property和own-occupied property/inventory之间的转换。而一旦选定了这个资产记为 investment property，investment property内部的计量方式是不可以再动的？所以B错在这。请问理解准确吗？
