With regard to IAS 16 Property, Plant and Equipment, which of the following statements is true?   A         Any assets where management believe the carrying amounts and market values are materially different may be revalued B         Assets which are carried under the revaluation model must be revalued every five years C         Increases in value on an initial revaluation are always credited directly to equity D        The fair value of land and buildings must be determined on an existing use basis

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