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Which of the following is correct with respect to the fair value model? A.A model that recognizes changes in value of the asset in profit

Which of the following is correct with respect to the "fair value model"?

A.A model that recognizes changes in value of the asset in profit or loss.

B.A model that recognizes changes in value of the asset in other comprehensive income.

C.A model that recognizes changes in value of the asset in the revaluation surplus account.

D.A model that recognizes changes in value of the asset in the statement of changes in equity.

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