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.
这里几个 model 来回倒腾太困惑了，有点迷糊，强化的那个视频顺序也是有点颠倒没太看明白
这里对有形固定资产就讲了 cost 和 revaluation 两个 model，这两个 model 是用来干嘛的？我看再前面一个 slide 提到说是计算后续计量的
但这个题目和解答里又出来个 fair value mode
这个助教的解释里，似乎 fair value mode又是第三个 model，这个 model 又是干嘛用的呢？在哪儿出现过呢？至少R26的强化视频里没有啊，我被这几个 model 绕晕了
我做了个整理如下，你看看对不对：
