31 52 Moving to another question will save this response. G Question 11 When measuring property, plant and equipment using the revaluation model, AASB 116 requires that: O assets are revalued at least every 3 years revaluations must be undertaken regularly enough to ensure that the carrying amounts of the assets do not differ materially from their fair value at reporting date directors revalue the assets on a needs basis O revaluations must be undertaken regularly enough to ensure that the carrying amount of the assets do not differ materially from their original cost at reporting date