Under Certain Circumstances, a Choice Exists Between Using the Primary

Multiple Choice

Under certain circumstances, a choice exists between using the primary method or the exception method when revaluing property, plant and equipment under AASB 116.All other things being equal, which statement is incorrect?

A) Both methods provide the same information just after revaluation.
B) The exception method is more time consuming than the primary method.
C) The primary method results in the accumulated depreciation account equalling zero just after revaluation.
D) The methods do not affect the asset's carrying amount.