helps ..presentation and disclosure CFA 1 problem, reading, obtained, require, disclosed

早晨繁星

Practices problem for reading 30 pg 445 qn 18
IFRS doesnt require the disclose of fair value of an intangible assets.

But under study of presentation and disclosure pg 429, it stated if revaluation model is used , detail of how the fair value was obtained needed to be disclosed .


Can any senior helps to clarify this ? Million thanks