Section 93 - AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011 - Paragraphs 78 and 79 are amended as follows (new text is underlined and deleted text is struck through):

93 Paragraphs 78 and 79 are amended as follows (new text is underlined and deleted text is struck through):

78 In the exceptional cases referred to in paragraph 53, when an entity measures investment property using the cost model in AASB 116, the reconciliation required by paragraph 76 shall disclose amounts relating to that investment property separately from amounts relating to other investment property. In addition, an entity shall disclose:

(b) an explanation of why fair value cannot be determined measured reliably;

79 In addition to the disclosures required by paragraph 75, an entity that applies the cost model in paragraph 56 shall disclose:

(e) the fair value of investment property. In the exceptional cases described in paragraph 53, when an entity cannot determine measure the fair value of the investment property reliably, it shall disclose:

(ii) an explanation of why fair value cannot be determined measured reliably; and

(iii) …

93Paragraphs 78 and 79 are amended as follows (new text is underlined and deleted text is struck through):

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