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23. MARUS.A.deC.V., aMexicancorporationthat followsIFRS, haselected touse the revaluation model for its property, plant, and equipment. One of MARU’s machineswas purchased for 2,500,000Mexican pesos(MXN) at the beginningof the fiscal year ended 31 March 2010. As of 31 March 2010, the machine has a fair value of MXN 3,000,000. Should MARU show a profit for the revaluation of the machine? A. Yes. B. No, because this revaluation is recorded directly in equity. C. No, because value increases resulting from revaluation can never be recognized as a profit. 不是说重估产生的利得要放进OCI吗？放进OCI不算PROFIT吗？这B选项说的应该如何理解呢？