Answer:
Fair Value of Non- Monetary Asset Given Up
Explanation:
IAS 16 requires that the Fair Value of Non- Monetary Asset Given Up be the measurement cost of a nonmonetary asset acquired in exchange for another nonmonetary asset when the exchange has commercial substance.
If Fair Value of Non- Monetary Asset Given Up can not be reliably obtained then use the Fair Value of Non- Monetary Acquired to measure cost of a nonmonetary asset acquired.
