Question related to Shabnum Co. Page 362

Hello Tutor,

I have a question in ACCA text book, but I cannot paste it here, but rather the same question in a website that you can find in page 362 with the following link:

https://www.studmed.ru/view/cima-c2-fundamentals-of-financial-accounting_7580c02e421.html?page=39

I have a question related to the revaluation surplus of the company.

Normally, revaluation surplus will be recorded as:

DR Non-current asset cost (NC asset cost)
DR Accumulative depreciation of the asset
CR Revaluation surplus

Therefore, it means that in order to assess the exact amount of the increase in NC asset which is due to new purchase or due to revaluation, we need to know how much the NC asset cost increases
as well as the accumulative of depreciation.

The solution of this question is simply the assumption that revaluation surplus is equal to the NC asset cost increase, which I think it’s not really convicing.

Can you please enlighten me if I miss anything?

Thank you!