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.
所以根据这个解答 B 如果改成：net income is affected by all changes the fair value is less than the asset acquisition value 就对吧？只有小于资产原来价值的部分才是会受到影响，多的部分进 OCI，少的部分影响 I/S
