Richie Rocket Asset Management Company (Riche Rocket) accounts for its investment properties using the fair value model. The company acquired an investment property in the previous financial year, the fair value of which was not reliably measurable. In accordance with IAS 40, the company measured the investment property using the cost model. Circumstances have changed, and it is now possible to measure the fair value of this building reliably at the year-end on a continuing basis. How should this investment property be accounted for in the year-end financial statements of Richie Rocket in the current year?