Intangible assets measured after recognition using the
revaluation model
124 If intangible assets are accounted for at revalued amounts, an entity shall disclose the
following:
(a) by class of intangible assets:
(i) the effective date of the revaluation;
(ii) the carrying amount of revalued intangible assets; and
(iii) the carrying amount that would have been recognised had the revalued
class of intangible assets been measured after recognition using the cost
model in paragraph 74; and
(b) the amount of the revaluation surplus that relates to intangible assets at the
beginning and end of the period, indicating the changes during the period and
any restrictions on the distribution of the balance to shareholders.
(c) [deleted]