为什么B不对？

NO.PZ2019120301000217问题如下 QuestionA company thprepares its financistatements accorng to IFRS owns severinvestment properties on whiit earns rentincome. It values the properties using the fair value mol baseon prevailing rentmarkets. After two years of increases the market softenein 2014 anvalues crease A summary of the properties’ valuations is follows:Whiof the following best scribes the impaof the revaluation on the 2014 financistatements? A.€4.5 million charge to revaluation surplus an€2.0 million charge to net incomeB.€6.5 million charge to revaluation surplusC.€6.5 million charge to net incomeSolutionC is correct. For investment properties, when using the fair value mol of valuing assets (opposeto the revaluation mol, whiis not alloweIFRS for investment properties), all increases ancreases affenet income.A is incorrect. Unr the fair value mol of valuing assets, all increases ancreases go through net income. Hit been a regultype of PP E, the increases above cost woulhave gone to revaluation surplus anhenthe reversof those amounts woulhave been from revaluation surplus; creases below origincost go to net income.B is incorrect. Unr the fair value mol of valuing assets, all increases ancreases go through net income.请问投资性房地产在IFRS下不能用revaluation mol吗？