NO.PZ2018062018000061
问题如下：
When comparing the revaluation model for long-lived assets and the fair value model for investment property, which of the following is not true?
选项：
A.Under the revaluation model, fair value above historical cost is recognized as a gain on the income statement.
B.Under the fair value model, fair value above historical cost is recognized as a gain on the income statement.
C.Under both models, the measurement of the asset’s fair value must be reliable.
解释：
A is correct. Under both the revaluation model and the fair value model, the measurement of the asset’s fair value must be reliable. Under the fair value model, revaluation above historical cost is recognized as a gain on the income statement. Under the revaluation model, revaluation above historical cost is recognized as revaluation surplus in owner's equity.
选项A Under the revaluation model, fair value above historical cost is recognized as a gain on the income statement.错误。老师课上讲过，fair value above historical cost时，记在里子OCI里面，因此A错误。题目做对了。
这一节视频课好像没有讲到B选项中fair value model，后面视频会讲吗 具体是什么含义
