Provence Co$,$ a multi$-$national organization, wishes to follow a policy of revaluation of certain non$-$current assets. Which of the following assets could it revalue in accordance with IAS $16?$

A$.$ Ignoring any other assets within the same class, an individual asset that in management's opinion has a fair value that is materially different from its carrying amount

B$.$ All assets within a single country on a country by country basis

C$.$ All assets which have not been revalued within the past $5$ years

D$.$ All assets within a single broad class such as land and buildings

explanation?