10. How does the revaluation model for property, plant, and equipment differ from the cost model under IFRS? a. Revalued assets are reported at fair value less accumulated depreciation; cost model assets are reported at cost less accumulated depreciation. b. Revalued assets are reported at cost less accumulated depreciation; cost model assets are reported at fair value. c. Both revalued and cost model assets are reported at cost less accumulated depreciation. d. Both revalued and cost model assets are reported at fair value