NO.PZ2023020602000154
问题如下：
A company, which prepares its financial statements according to IFRS, owns several investment properties on which it earns income. It values the properties using the fair value model based on prevailing rental markets. A summary of the properties’ valuations is as follows:
Which of the following best describes the impact of
the revaluation on the 2011 financial statements?
选项：
A.€6.5 million charge to net income. B.€6.5 million charge to revaluation surplus. C.€4.5 million charge to revaluation surplus and €2.0 million charge to net income.解释：
For investment properties, when using the fair value model of revaluing assets, all increases and decreases affect the net income. Here, it is 54.5 — 48.0 = 6.5.CFA一级
revaluation model是基于fair value的，revaluation model不是fair value model吗？
