EN.   42. Tangible and intangible assets: carrying amount by measurement method References Annex V.Part Carrying amount of which: right-of-use assets IFRS (a), 53(j), Annex V.Part 2.303i Property plant and equipment IAS ; IAS ; IAS (a) Of which: Software assets IAS ; Annex V.Part Revaluation model IAS , 73(a),(d) Cost model IAS , 73(a),(d) Investment property IAS , 30; IAS (b) Fair value model IAS -55, 76 Cost model IAS , 79(c) Other intangible assets IAS , 118, 122 ; Annex V.Part Of which: Software assets IAS ; Annex V.Part Revaluation model IAS -87, 124(a)(ii) Cost model IAS 38.74EN L 97/ . 42. Tangible and intangible assets: carrying amount by measurement method References National GAAP compatible IFRS Annex V.Part Carrying amount of which: right-of-use assets IFRS (a), 53(j), Annex V.Part 2.303i Property plant and equipment IAS ; IAS ; IAS (a) Of which: Software assets IAS ; Annex V.Part Revaluation model IAS , 73(a),(d) Cost model IAS , 73(a),(d) Investment property IAS , 30; IAS (b) Fair value model IAS -55, 76 Cost model IAS , 79(c) Other intangible assets IAS , 118, 122 ; Annex V.Part Of which: Software assets IAS ; Annex V.Part Revaluation model IAS -87, 124(a)(ii) Cost model IAS  26. TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42) 302. Property, plant and equipment’, ‘Investment property’ and ‘Other intangible assets’ shall be reported by the criteria used in their measurement. 303. ‘Other intangible assets’ shall include all intangible assets other than goodwill. Software assets shall be reported within ‘Other intangible assets’ or within ‘Property, plant and equipment’ in accordance with the applicable accounting framework. 303i. Where the institution assumes the role of a lessee, it shall provide separate information on lease assets (right-of-use assets).EN L 97/ .