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As per IAS 16, When an asset has been revalued at year end. The asset NBV will be for e.g $50K.
Then IAS 36 says that recoverable amt is higher of FV- costs to sell or value in use.So if the costs to see is $5k and value in use is difficult to determine.Hence RA becomes $45K.
Hence, is the NBV and the RA at the end of the day the same?
You would only worry about IAS 36 if there has been an impairment indicator. So, in normal circumstances, 50 would be valuation. (IFRS 13 says that FV should be before transaction costs).