问题如下图：
选项：
A. 
B. 
C. 
解释：
选项c是gain进入oci是对的啊， 问题问的是not true， 答案应该是a吧
品职辅导员_小明 · 2018年10月25日
For investment property, however, revaluation above historical cost is recognized as a gain on the income statement.
投资性房地产有点特殊，需要记住这个结论
WINWIN8 · 2018年10月25日
哦！ 我知道了 在题干里就明确说了是fair value model下的revaluation情况， 我看答案里有revaluation就自动带入了revaluation model。。。太大意了
品职辅导员_小明 · 2018年10月25日
加油
NO.PZ2018062004000172 问题如下 Given thfair value mol is apteto value the investment property, whiof the following is not true? A.Changes in the fair value above historiccost is recoron the income statement. B.Fair value mol is not inticto revaluation mol. C.Changes in the fair value above historiccost is recoron the other comprehensive income. C is correct. Fair value mol is not inticto revaluation mol. Unr the fair value mol, all changes in the fair value of investment property affenet income. In revaluation mol, revaluation above historiccost is recognizeon the other comprehensive income.Fair value mol和revaluation mol不一样，B正确。Fair value mol是把fair value变化导致的gain or loss都确认在损益表中，A正确。C错误。 fair value mol和revaluation mol具体的应用场景和区别？
NO.PZ2018062004000172问题如下Given thfair value mol is apteto value the investment property, whiof the following is not true?A.Changes in the fair value above historiccost is recoron the income statement.B.Fair value mol is not inticto revaluation mol.C.Changes in the fair value above historiccost is recoron the other comprehensive income. C is correct. Fair value mol is not inticto revaluation mol. Unr the fair value mol, all changes in the fair value of investment property affenet income. In revaluation mol, revaluation above historiccost is recognizeon the other comprehensive income.Fair value mol和revaluation mol不一样，B正确。Fair value mol是把fair value变化导致的gain or loss都确认在损益表中，A正确。C错误。 这道题目的答案跟解析的答案不一样。问题中没有提到revalutation啊
revaluation unr historiccost is recognizea loss on the income statement.如果是损失，房地产投资 也计入I/S中吗 ？
答案中的第一句话没有理解，revaluation mol 不就是fair value mol 么？
太具有迷惑性了这题。。。本来看fair value肯定知道gain/loss都进I/S结果里面写了revaluation...直接把思绪拉回gain应该进OCI。。。