[Solved] Which statement concerning revaluations that reverse prior adjustments in value is untrue? A) A revaluation decrease that reverses a previous increase should be recognised as a decrease in other comprehensive income to the extent of any credit balance existing in the revaluation surplus reserve account. B) A revaluation increase that reverses a previous decrease should be recognised in the income statement to the extent that it reverses any previously downward revaluation of the same asset. C) When a change in valuation is a reversal of a previous revaluation, accumulated depreciation does not have to be written off against the asset before the revaluation is recorded. D) A debit to a revaluation surplus reserve account that is a reversal of a previous revaluation increase should not exceed the amount of the original credit. Frigid: in a non-sexual context, means very cold in temperature; in a psychological context, it may describe a person having a lack of sexual responsiveness or desire. Madam: A woman who manages or owns a brothel; often used as a polite form of address for a woman. Pimp: A person who controls and profits from the commercial exploitation of others, typically in the context of prostitution. Sex Trade: The industry that includes the exchange of sexual services, such as prostitution, pornography, and erotic entertainment, for money or goods.