If the fair value of a revalued intangible asset can no longer be determined by reference to an active market,IAS 36 requires the use of the cost model.

Name: If the fair value of a revalued intangible asset can no longer be determined by reference to an active market,IAS 36 requires the use of the cost model.
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Quizplus · Accepted Answer

IAS 36 does not require the use of the cost model; instead, it requires the asset to be carried at its last revalued amount less any subsequent accumulated amortization and impairment losses.

If the Fair Value of a Revalued Intangible Asset Can