Following IFRS, Which Statement Is False

Following IFRS, which statement is false?

A) If the revaluation initially increases the long-term operating asset's carrying value, the firm records the difference between the carrying value and the fair value (the unrealized gain) in the revaluation surplus account.
B) The revaluation surplus account is a specific account reported in other comprehensive income (OCI) in the statement of comprehensive income.
C) The revaluation surplus account is a specific account reported as an unrealized gain in the statement of comprehensive income.
D) If a long-term operating asset's fair value decreases in subsequent accounting periods, after an earlier write-up, the firm reduces the revaluation surplus if it exists.

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