The True Statement Is

The true statement is:

A) A revaluation decrease should occur if a non-current asset's carrying amount is less than its fair value
B) An initial revaluation decrease should be treated as a debit to the revaluation surplus reserve
C) An initial revaluation decrease should be treated as a debit against the current period's profit or loss
D) An initial revaluation decrease should be disclosed in the profit report as a reduction in other comprehensive income