NO.PZ2018062004000172
问题如下：
Given that fair value model is adopted to value the investment property, which of the following is not true?
选项：
A.Changes in the fair value above historical cost is recorded on the income statement.
B.Fair value model is not identical to revaluation model.
C.Changes in the fair value above historical cost is recorded on the other comprehensive income.
解释：
C is correct.
Fair value model is not identical to revaluation model. Under the fair value model, all changes in the fair value of investment property affect net income. In revaluation model, revaluation above historical cost is recognized on the other comprehensive income.
Fair value model和revaluation model不一样，选项B正确。
Fair value model是把fair value变化导致的gain or loss都确认在损益表中，选项A正确。选项C错误。
fair value model和revaluation model具体的应用场景和区别？
