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.
感觉B应该是对的啊，基础精讲课件上明确写了 all changes in the fair value of the asset affect net income 。而且B选项只是说fair value model下都要计入I/S，它并没有说revaluation model下要计入 I/S 。题目怎么看出来要选两者的相同点呢。。
