The entity must continue to measure the same asset at cost less accumulated depreciation and impairment losses
The entity must switch to the fair value less point of sale cost measurement basis, the amount of adjustment taken to profit or loss
The entity must switch to the fair value less point of sale cost measurement basis, the amount of adjustment taken to equity under heading "Revaluation Surplus"
The entity must switch to the fair value less point of sale cost measurement basis, the amount of adjustment taken as an adjustment to the beginning balance of retained earnings