IAS 16 to IAS 40

Dear Chris,

If we are carrying our property under cost model, I know properties are carried under revaluation but IF, and is transferred to IAS 40, would we revalue it to fair value before transfer?

There is a difference between Fair Value under Revaluation model and Fair value less cost to sell?

IAS 16, IAS 38, IAS 40 uses fair value

While IFRS 5, IFRS 36 uses fair value less to sell?

Just little doubt.

Regards