Under IFRS, which of the following statements describes the fair value model for accounting for investment properties?   Question 12 options:   a)  All investment properties are remeasured at fair value at each reporting date.   b)  Depreciation is recorded over the investment property’s useful life.   c)  Gains or losses arising from changes in fair value are recognized in other comprehensive income in the period in which they arise.   d)  Accumulated gains and losses are recognized in profit or loss in the period in which the investment property is derecognized.

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