If the fair value model is used to measure an investment property, any gains arising from the changes in the fair value of the property is: O A. Recognised in the calculation of profit or loss OB. Added to the equity OC. Debited to the revaluation reserve OD. Credited to the revaluation reserve QUESTION 8 The fundamental qualitative characteristics of financial statements include: A. Relevance and faithful representation OB. Comparability and consistency OC. Faithful representation and accountability OD. Verifiability and comparability