non-monetary asset revaluation as a result of FOREX

sir when a non-monetary asset is held under revaluation model, any gians/losses arising as a result of forex differences will be credited/debited in SPL in individual books?

but if an intangible asset has been acquired as a part of acquisition of a foreign operation, then we take the gains/losses related to forex in OCI(in consolidate SPLOCI) /translation reserve(in consolidated SFP)