a public sector entity A wishes to follow a policy of revaluation of certain non current assets in accordance with IPSAS $17$ 'Property, Plant and Equipment'. Which of the entity's assets could it revalue to ensure consistency with IPSAS $17?$

A$.$ Any individual assets that in management's opinion are materiality different from carrying value

B$.$ All assets within a single board class such as land and buildings

C$.$ Any individual asset whivh has not been revalued within the padt $5$ years

D$.$ None of the above