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.
看有位助教的解答：如一个资产 100块，降到 80元，其中影响利润20元。过两天升到95块，差异的15元又影响利润。 之后又升的15元不应该也是计入OCI吗
