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IAS/IFRS generally uses historic costs, but permits alternative accounting rules to be used. Where a class of non-current assets has been revalued, which of the following additional rules apply under IAS 16? A. All non-current assets must be revalued. B. The revaluation must be performed regularly to keep up-to-date. C. The revaluation surplus or deficit is credited or debited to retained earnings. D. The depreciation charge in the income statement is based upon the resulting carrying value of the asset. |