NO.PZ2017102901000061
问题如下：
Under the revaluation model for property, plant, and equipment and the fair model for investment property:
选项：
A.fair value of the asset must be able to be measured reliably.
B.net income is affected by all changes in the fair value of the asset.
C.net income is never affected if the asset increases in value from its carrying amount.
解释：
A is correct.
Under both the revaluation model for property, plant, and equipment and the fair model for investment property, the asset’s fair value must be able to be measured reliably. Under the fair value model, net income is affected by all changes in the asset’s fair value. Under the revaluation model, any increase in an asset’s value to the extent that it reverses a previous revaluation decrease will be recognized on the income statement and increase net income.
老师好，
我看到您别的回答：“
同学只需要知道fair value 下，资产价值的涨跌都是进入NI的，而revaluation model下，只有不超过资产初始的购买价值（而不是carrying value）的涨涨跌跌是计入NI，超过部分是计入OCI的”
可是revaluation model里面是涨记oci，跌记入ni吗
