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28.A company, which prepares its financial statements according to IFRS, owns several investment properties on which it earns rental income. It values the properties using the fair value model based on prevailing rental markets. A summary of the properties' valuations is as follows: Which of the following best describes the impact of the revaluation on the 2011 financial statements?A:A.?6.5 million charge to net income. B:B.?6.5 million charge to revaluation surplus. C:C.?4.5 million charge to revaluation surplus and ?2.0 million charge to net income. |
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