This the way determine whether the shares are issue par

B)

A revaluation increment should always go to the statement of comprehensive income; however, it might be considered either as a part of profit or loss or as a comprehensive income. A revaluation increment should be credited to comprehensive income that to as a part of profit or loss when it under goes an reversed devaluation especially for a particular class of assets (the initial decrement should be recognized as an expense), otherwise this increment can directly go the revaluation surplus which will be again highlighted in the other comprehensive income under the statement of comprehensive income. According to para 39 of ASSB 116 which clearly states that property, equipment, and plant; of the assets that are carrying amount are increased due to the revaluation then, in that case, it shall be recognized in the comprehensive income and the accumulated inequity will be treated under the revaluation surplus. However, it also states that an increase should be recognized under the profit or loss to an extent that it reverses the revaluation decrease for the same assets which was previously recognized under the profit or loss.