IFRS 5 – additional gains on NCA HFS

As per para 22 of IFRS 5, additional gains in excess of impairment loss (to the extent of reversal) on changes in Fair Value less costs are not recognised.

Example,
– on 1 Jan 20X6, a PPE immediately before classification applies IAS 16, carrying amount = $200.
– on the same date, the PPE is classified as NCA HFS and FV less costs = $180, value in use = $190. Hence impairment loss = $20
– on 1 May 20X6, FV less costs = $220

Question:
1. Given that the asset is recognised at the new higher FV (gain of $40), how is the additional gain of $20 accounted for (in both SOFP and P/L) after reversing the impairment of $20?

2. How would the value in use being different to the FV less costs of a NCA (or Disposal Group) affect accounting for NCA HFS or HFD, both on initial classification and subsequent reclassification?

Thank you