AASB 116 Property, Plant and Equipment 77-79,Aus77.1: For revalued classes disclose, beyond AASB 13, the effective date, whether an independent valuer was involved, the cost-model carrying amount that would otherwise apply (not required of not-for-profit entities) and the revaluation surplus movement and distribution restrictions; disclose impaired assets under AASB 136; idle, fully depreciated and retired assets and cost-model fair values are encouraged

What does 77-79,Aus77.1 require?

Where items are stated at revalued amounts the entity discloses, in addition to the AASB 13 fair value disclosures, the effective date of the revaluation, whether an independent valuer took part, for each revalued class the carrying amount that the cost model would have produced, and the revaluation surplus, how it moved during the period and any limits on distributing it to shareholders. Not-for-profit entities are relieved of the cost-model comparative amount. Information on impaired assets follows AASB 136 in addition to the movement schedule items. Entities are encouraged, not required, to disclose the carrying amount of temporarily idle assets, the gross carrying amount of fully depreciated assets still in use, the carrying amount of assets retired from active use but not held for sale, and, under the cost model, fair value where it differs materially from carrying amount.