A controller reads a group's note on the revaluation of its operating buildings. Which of these statements is wrong?Your answerAThe fair value used for the revaluation is determined under IFRS 13.BThe choice between the cost model and the revaluation model is governed by IAS 16.CThe increase of a revalued building goes to other comprehensive income, unless it reverses an earlier decrease recognised in profit or loss.DIFRS 13 decides that any increase in value of a revalued building is recognised in profit or loss.SubmitHint