Same Asset Creation with same Company code . (IFRS3 Standard)

Hi all,
My user wants to create another set of assets .
Scenario :
Existing asset.
(ex ) 1. 200001   Value 100000.00 $  company code "XXXX" .
New asset:
User wants to create another Asset .
(ex ) 2.  200001   Value 500000.00 $  company code "XXXX" .
1. With the same comapany code Is it possible to create the Asset with the same asset number 200001 with different asset value . 500000.00 $  
2. The second asset which is created is just for the valuation Purpose for IFRS3 standards, so it shouldnt post to that company code while we do the depreciation. Just I need the depreciated value to compare with the first asset 200001(1) .
Full marks assured .. Pls advise me ..
Cheers.
VM.

Hi Dattatray ,
Thanks for your reply,  Non-leading ledger (parallel accounting) is new to me,  appreciatable if you explain me in detail .
Is it possible to use Non Leading Ledger in SAP 4.7 .
Thanks .
VM.

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