IAS 40Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IAS 40This topic has 1 reply, 2 voices, and was last updated 14 years ago by MikeLittle.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts December 3, 2010 at 4:34 pm #46567 blackMemberTopics: 10Replies: 16☆does IAS 40 permit revalutions?? because i read somewhere that since IAS 40 is based only on 1) fair value or 2) cost model so revalutions are not permitted is it true ?? 🙁 December 4, 2010 at 7:04 pm #72477 MikeLittleKeymasterTopics: 27Replies: 23203☆☆☆☆☆what do you understand by “fair value”?AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In