ACCA考试科目 P7 A change in accounting policy – risk question ？

Following risk can be arised:
1. Risk relating to revaluation reserve , reversing of all the revaluation reserve.
2. The depreciation charged while using revaluation model.
3. The cost on which the asset was actually bought.
4. The corresponding figures need to be adjusted.
5. Why management is shifting the policy from revaluation model to cost model is their too much decline in the values of company’s fixed asset.
6. The risk of impairment losses.