derecognition of financial assets

sir if we are using FVPL method for recognising financial assets, then immediately before disposal do we not revalue the asset using its FV? i know the overall effect on SPL will be the same either way, just titles could be potentially different ‘profit on disposal’ or ‘gain on upward revaluation’. But still if you could confirm?

i know in case ion FVOCI, we did revalue the assets immediately before derecognition.