Choose the correct difference between IAS 16 Property, Plant, and Equipment and U.S. GAAP concerning the subsequent measurement of fixed assets after the initial recognition. Select one: a. We possibly can see both asset revaluation surplus and deficit under IAS 16, but only revaluation surplus under U.S. GAAP. b. We possibly can see revaluation reversal recognition under IAS 16, but not under U.S. GAAP. c. We possibly can see asset revaluation surplus under IAS 16, but not under U.S. GAAP. d. We possibly cannot see accumulated depreciation on the balance sheet prepared in accordance with IAS 16, but under U.S. GAAP.