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[单选题]

An Australian company that adopts IFRS, chooses to use the revaluation model for its property, plant and equipment (PPE). At the beginning of this fiscal year ended 01 Feb 2010, the company purchased an equipment priced at AUD28,000. As of 01 Feb 2010, the equipment was determined to have a market value of AUD31,000. Should the company record a profit for the revaluation of the equipment?

A.Yes

B.No.because record value increases as profit is not allowed under revaluation method.

C.No,because this revaluation is recorded directly in equity.

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