Which of the following statements in relation to the accounting for

property, plant and equipment under IAS 16 is false?

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