老师，可以详细解释一下C吗？

问题如下：

Which of the following statement about PP&E is least correct?

选项：

A.

The revaluation model is permitted under US GAAP but not used under IFRS.

B.

The revaluation model is permitted under IFRS but not used under US GAAP.

C.

Adjustments related to depreciation expenses should be made if two company use different accounting methods.

解释：

A is correct.

IFRS allows the revaluation model but US GAAP does not.