1. The effective date of revaluation
2. Whether an in depended valuer was involved
3. The methods and significant assumption applied in estimated the items fair values
4. The extend to which the items fair values were determined directly by reference to observable prices in an active market or recent market transaction on arms lengths term
5. The carrying amount that would have been recognized had the asset been carried under the cost model.
6. The revaluation surplus indicating the change for the period and any restriction on the distribution of the balance to shareholders
Wilfykil answered the question on February 8, 2019 at 06:22
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