Under the Provisions of AASB 116,concerning an Asset That Has

Under the provisions of AASB 116,concerning an asset that has been re-valued upward,which statement is correct?

A) If the asset is disposed of, the revaluation surplus can remain in the accounts after the disposal of the asset that created it
B) The amount of the revaluation increment is included in equity without being included in net profit
C) Neither of the statements is correct
D) Both of the statements are correct