Which of the following statements in relation to the accounting for

property, plant and equipment under IAS 16 is false?

	a.	Revalued assets must be professional valued every year.
	b.	Assets, other than land, whose value is rising must still be depreciated.
	c.	The historical cost of revalued assets must be disclosed in the financial statements.
	d.	When a company chooses to revalue an asset, it must account for all assets in that asset class on a revalued basis.