NO.PZ2018062004000165
问题如下：
Company M follows IFRS and uses the revaluation model to record its long-lived assets. It cost $100,000 of the company to purchase an equipment in 2014, unexpectedly, in 2015 the equipment has a fair value of $102,000. Is it appropriate for company M to show a profit in its financial statement?
选项：
A.
It is inappropriate, the increased fair value should never be regarded as a profit.
B.
It is inappropriate, the revaluation should be recorded in equity.
C.
It is appropriate.
解释：
B is correct. The increased fair value can be regarded as profit based on IFRS, but only when the identical asset has been recognized in the income statement previously. In the given condition, the revaluation should be recorded in equity directly.
The increased fair value can be regarded as profit based on IFRS, but only when the identical asset has been recognized in the income statement previously. In the given condition, the revaluation should be recorded in equity directly.
它说增加的FV可以被当作profit，但仅限于同样的资产已经出现在损益表里？没明白，可以解释下吗？
这个应该放在OCI里，怎么能regard as profit
