NO.PZ2018062004000174
问题如下：
Which of the following statement is most likely correct about investment property:
选项：
A.The fair value model is identical to the revaluation model.
B.If a company choose the fair value model, it can change to cost model if transactions on comparable properties is less frequent.
C.A company must apply the same model to all invenstment properties.
解释：
Answer is C. The company should use the same model for all of its investment properties. If the company choose the fair value model, it must continue to use this model until the property is disposal or no longer classified as investment property.
虽然c选项以普通情况来看是对的，但不是有transfer这一说吗，按理来说也是可以改变的啊
