Which of the following is the proper treatment of a revaluation surplus gain for intangible assets and/or fixed assels in an accounting period under either U.S. GAAP or IFRS? Revaluation surplus gains on intangible assets or fixed assels are included in other comprehensive income for U.S. GAAP reporting only. Revaluation surplus gains on intangible assets or fixed assets are included in other comprehensive income for IFRS reporting only. B. Revaluation surplus gains on intangible assets or fixed assets are included in other comprehensive income for IFRS reporting only. C. Revaluation surplus gains on intangible assets (only) are included in other comprehensive income under IFRS only. only. D. Revaluation surplus gains on intangiblt assets and fixed assets are not recognized as a component in other comprehensive income under either Uh GAAP or IFRS