1. Currently, all non-current assets, including Land and Buildings, Motor Vehicles and Furniture and Fixtures are reported in the Statement of Financial Position at historical cost. I would like to provide more relevant information to the users of our financial statements, so I am considering whether to revalue the non-current assets. But I have a problem that one of the buildings is a heritage listed building which would be extremely difficult to value.Can you please advise whether my proposed accounting treatment regarding the revaluation is acceptable? If yes, how can I solve the difficulty with the heritage listed building? What are the disclosure requirements for this change? If not, please explain the reasons. I would like to see appropriate references to support your advice.