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[单选题]

A company, which prepares its financial statements in accordance with IFRS uses the revaluation model to value land. At the end of the current year the land value of the land has increased and will be adjusted on the balance sheet. Which of the following statements is most accurate? In the current period the revaluation of the land will:

A.Increase return on sales

B.Increase return on assets

C.Decrease the debt to equity ratio

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