Change in depreciation methods are to be recognised as a change in accounting estimate, I understand depreciation methods to be SLM, WDV but is the change from the cost model to revaluation model, a change in depreciation method?
Yes, the change from cost to revaluation method is a change in policy but it is covered by IAS 16 and not IAS 8. All this means is that there is no adjustment to the prior year figures.