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Answer (A) is correct . Under U.S.?GAAP, items of PPE cannot be carried above their historical cost. They are carried at historical cost minus accumulated depreciation and impairment losses.

Answer (B) is incorrect because Under IFRS, according to the revaluation model, an item of PPE is carried at its revalued amount, which can be greater than the historical cost.
Answer (C) is incorrect because Under IFRS, according to the revaluation model, an item of PPE is measured at fair value on the revaluation date.
Answer (D) is incorrect because If an item of PPE is acquired on the financial reporting date, it is carried at its historical cost because depreciation of the item has not yet begun.