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| IFRS allows plant, property, and equipment to be valued using the cost model or the revaluation model. Which statement is true about the revaluation model for valuing plant, property, and equipment? A. Revaluation of assets must be made every two years. B. Revaluation of assets must be made on the last day of the fiscal year. C. There is no rule for the frequency or date of revaluation. D. Revaluation of assets must be made on the same date each year. |