If an intangible asset is revalued, any accumulated amortisation at the date of the revaluation
is either:
(a) restated proportionately with the change in the gross carrying amount of the asset so
that the carrying amount of the asset after revaluation equals its revalued amount; or
(b) eliminated against the gross carrying amount of the asset and the net amount restated
to the revalued amount of the asset.