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For IFRS reporting, the revaluation method is possible only if book value is higher than fair value. all tangible and intangible assets are valued at

For IFRS reporting, the revaluation method is possible only if
book value is higher than fair value.
all tangible and intangible assets are valued at fair value.
all intangible assets are valued at fair value.
fair value can be determined by reference to an active market.
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