example if impairment loss occur on a revalued asset, first we charge it against revaluation reserve through oci , and excess is taken as loss to st. of p/l,
will we reverse in same order if situation comes to reverse the impairment, first reversing the loss taken to st. of p/l and any excess will be taken to OCI as rev gain,
though reversal of impairment is limited to the historical depreciated cost of the asset(in case impairment wudn’t have been charged)
am i right with the accounting treatment of reversal