问题如下：
Which of the following statement about PP&E is least correct?
选项：
A.The revaluation model is permitted under US GAAP but not used under IFRS.
B.The revaluation model is permitted under IFRS but not used under US GAAP.
C.Adjustments related to depreciation expenses should be made if two company use different accounting methods.
解释：
A is correct.
IFRS allows the revaluation model but US GAAP does not.
老师那同时问一下fair value是US GAAP和IFRS都允许但是US GAAP不允许reverse吗
