According to IAS 16 property,plant and equipment are tangible items that are held for use in the production or supply of goods and services , for rental to others , or for administrative expenses.
And IAS 40 defines investment property as those which are held to earn rentals or for capital appreciation or both.
两个都提到了rental，那用来出租的房子到底是适用ias 16还是ias40呢？
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IAS40.
IAS16 permits an entity to choose either the cost model or the revaluation model for PPE after the asset's initial recognition. - Revaluation
IAS40 is for investment property
Totally different, hope it helps.
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