请问选项B错在哪里了，fair value model是不是gain和loss都计入IS呢
问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2017102901000061 问题如下 Unr the revaluation mol for property, plant, anequipment anthe fair mol for investment property: A.fair value of the asset must able to measurereliably. B.net income is affecteall changes in the fair value of the asset. C.net income is never affecteif the asset increases in value from its carrying amount. A is correct.Unr both the revaluation mol for property, plant, anequipment anthe fair mol for investment property, the asset’s fair value must able to measurereliably. Unr the fair value mol, net income is affecteall changes in the asset’s fair value. Unr the revaluation mol, any increase in asset’s value to the extent thit reverses a previous revaluation crease will recognizeon the income statement anincrease net income. Bfair mal 所有的change都反应在 损益表，不是对的吗？为啥解析的知识点我是懂得，但是做不对呢？麻烦把整个题目和都翻译一下。
NO.PZ2017102901000061 问题如下 Unr the revaluation mol for property, plant, anequipment anthe fair mol for investment property: A.fair value of the asset must able to measurereliably. B.net income is affecteall changes in the fair value of the asset. C.net income is never affecteif the asset increases in value from its carrying amount. A is correct.Unr both the revaluation mol for property, plant, anequipment anthe fair mol for investment property, the asset’s fair value must able to measurereliably. Unr the fair value mol, net income is affecteall changes in the asset’s fair value. Unr the revaluation mol, any increase in asset’s value to the extent thit reverses a previous revaluation crease will recognizeon the income statement anincrease net income. 老师好，我看到您别的回答“同学只需要知道fair value 下，资产价值的涨跌都是进入NI的，而revaluation mol下，只有不超过资产初始的购买价值（而不是carrying value）的涨涨跌跌是计入NI，超过部分是计入OCI的”可是revaluation mol里面是涨记oci，跌记入ni吗
NO.PZ2017102901000061问题如下 Unr the revaluation mol for property, plant, anequipment anthe fair mol for investment property:A.fair value of the asset must able to measurereliably.B.net income is affecteall changes in the fair value of the asset.C.net income is never affecteif the asset increases in value from its carrying amount.A is correct.Unr both the revaluation mol for property, plant, anequipment anthe fair mol for investment property, the asset’s fair value must able to measurereliably. Unr the fair value mol, net income is affecteall changes in the asset’s fair value. Unr the revaluation mol, any increase in asset’s value to the extent thit reverses a previous revaluation crease will recognizeon the income statement anincrease net income.unr revaluation mol，固定资产评估增值不是放在资产负债表的OCI科目吗？为啥说是放在income statement?是不是错了？
NO.PZ2017102901000061 问题如下 Unr the revaluation mol for property, plant, anequipment anthe fair mol for investment property: A.fair value of the asset must able to measurereliably. B.net income is affecteall changes in the fair value of the asset. C.net income is never affecteif the asset increases in value from its carrying amount. A is correct.Unr both the revaluation mol for property, plant, anequipment anthe fair mol for investment property, the asset’s fair value must able to measurereliably. Unr the fair value mol, net income is affecteall changes in the asset’s fair value. Unr the revaluation mol, any increase in asset’s value to the extent thit reverses a previous revaluation crease will recognizeon the income statement anincrease net income. 三个想要表达的考点各是什么？
NO.PZ2017102901000061 问题如下 Unr the revaluation mol for property, plant, anequipment anthe fair mol for investment property: A.fair value of the asset must able to measurereliably. B.net income is affecteall changes in the fair value of the asset. C.net income is never affecteif the asset increases in value from its carrying amount. A is correct.Unr both the revaluation mol for property, plant, anequipment anthe fair mol for investment property, the asset’s fair value must able to measurereliably. Unr the fair value mol, net income is affecteall changes in the asset’s fair value. Unr the revaluation mol, any increase in asset’s value to the extent thit reverses a previous revaluation crease will recognizeon the income statement anincrease net income. 在讲义的哪里？和revaluation mol有什么区别？
