Under the Revaluation Model, When as Asset Is Written Down

Under the revaluation model, when as asset is written down to fair value, which of the following statements is incorrect?

A) Property plant and equipment can be valued at market value if market value can be measured reliably.
B) The loss recorded when a capital asset is written down flows through other comprehensive income, so that net income is not affected.
C) The company is required to value all similar assets in the same way.
D) Under IFRS, a write down reduces the carrying amount of the capital asset and the loss is charged to net income.