وبمعنى آخر، فإنه يجب على الشركة ان

وبمعنى آخر، فإنه يجب على الشركة ان تقوم باستخدام خدمات خبير تثمين مستقل سواء كان ذلك لتحديد القيمة العادلة كبديل للتكلفة عند التحول (التكلفة المفترضة) أو لتطبيق نموذج إعادة التقييم لقياس العقارات والآلات والمعدات (وفقاً لمتطلبات معيار المحاسبة رقم 16) أو لتطبيق نموذج القيمة العادلة لقياس العقارات الاستثمارية (وفقاً لمتطلبات معيار المحاسبة رقم 40).

Results (English) 1:

In other words, it must use an independent valuation expert services whether for determining fair value in Exchange for cost when switching (assumed) or apply the revaluation model for measuring real estate, machinery and equipment (according to the requirements of IAS 16) or to apply the fair value model to measure investment properties (according to the requirements of IAS 40).

Results (English) 2:

In other words, it is the company you must use an independent expert valuation services whether it be to determine fair value as an alternative to the cost when you shift (presumed) or cost to apply the re-evaluation of the measurement of property, plant and equipment model (according to the requirements of Accounting Standard No. 16), or for the application of the fair value model to measure investment properties (according to the requirements of Accounting standard No. 40).

Results (English) 3:

In other words, the company must use the services of an independent valuation to determine fair value both as a cost-effective transition (deemed cost) an application model of the real estate assessment measure, machines and equipment in accordance with the requirements of the Accounting Standard No. 16) or apply the fair value model to measure in accordance with the requirements of the real estate investment the Accounting Standard No. 40).