BC47 ED 4 proposed that impairment losses and subsequent gains for assets that, before classification as held for sale, were measured at revalued amounts in accordance with another IFRS should be treated as revaluation decreases and increases according to the standard under which the assets had previously been revalued, consistently with the requirements of IAS 36, except to the extent that the losses and gains are caused by the initial recognition of, or changes in, costs to sell. ED 4 also proposed that costs to sell should always be recognised in profit or loss.