IFRS Allows Companies to Revalue Plant Assets to Fair Value

IFRS allows companies to revalue plant assets to fair value. When an asset has increased in value, where is the account "Revaluation Surplus" reported?

A) On the income statement as part of income from continuing operations (other revenues and gains) .
B) On the income statement as part of discontinued operations (discontinuing historical cost) .
C) On the statement of financial position as part of accumulated comprehensive income (equity) .
D) All of these answer choices are correct.