Chien Bleu Ltd. purchased a building in 2004 for 10,000,000 and as of December 31, 2010 had recorded accumulated depreciation on the building of 3,000,000. December 31, 2010 the company conducted its first revaluation when the fair value was 12,000,000. According to IAS 16, what account should be credited for 5,000,000?

Answer

		retained earnings
		gain from revaluation of building
		revaluation surplus
		revaluation revenue