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.
三个选项想要表达的考点各是什么？
