Dec 2009 Q2 Sandown

Dear Mike,

(iv) During the year Sandown sold an available-for-sale investment for $ 11 million. At the date of sale it had a carrying amount of $8.8 million and had originally cost $ 7 million. Sandown has recorded the disposal of the investment. The remaining available-for sale investments ( the $ 26.5 million in the trial balance) have a fair value of $ 29 million at 30 Sep 2009. The other reserve in the trial balance represents the net increase in the value of the available-for sale investments as at 1 Oct 2009. Ignore the deferred on these transactions.

Your explanation is 26500+2500=29000 , Fair value so 2500 go to profit and loss.

So in SOCI investment income (1300+2500=3800),

In June 2013 q5, also say gain on investment property should go to profit and loss.

But I look at acca answers, it looks different, it goes to other comprehensive income
SOCI
investment income 1300
profit / gain on sale of available-for-sale-investments 4000

Other comprehensive income 2500
gain on available-for-sale investments (1800)

acca explain: the profit reported on the sale of the available-for-sale investment has two parts:

Gain in current year( 11000 proceeds-8800 carrying amount)=2200
reclassified past revaluation gains ( from other equity reserve):
(8800 carrying amount-7000 original cost) 1800
2200+1800=4000
The remaining investments of $26.5 million have a fair value of $29 million at 30 Sep 2009 which gives a fair value increase ( credited to other reserve) of $ 2.5 million.

Is it because they treat available-for-sale investment still as own ppty , not investment property or it is dec 2009 exam, rule has changed since them?