Revaluation surplus and Gains on revaluation

Hi

I have been studying revaluation reserve

Revaluation of non-current assets

Some non-current assets, such as land and buildings may rise in value over time. Businesses may choose to reflect the current value of the asset in their statement of financial position. This is known as revaluing the asset.
The difference between the CV of the asset and the revalued amount (normally a gain) is recorded in a revaluation reserve in the capital section of the statement of financial position.
This gain is not recorded in the income statement because it is unrealised, i.e. it is not realised in the form of cash.
IAS 1 requires that a revaluation gain is disclosed in “other comprehensive income” on the statement of comprehensive income. (this is later covered within chapter 15)

At the beginning, I thought the Revaluation should go to OCI “gains on revaluation” and, at year end, the amount on OCI would go to Revaluation Reserve (SFP, Equity). But in several books, I have read the following

DR ASSET (SFP)
CR REVALUATION SURPLUS (SFP)

“the credit on the revaluation surplus will be seen as “other comprenhensive income” in the SPLOCI

So my question is… the amount by which the asset is revalued, goes first to OCI and , at the end of the year to Reserve revaluation (SFP, Equity)? (the explanation of this movement will be clearly stated on Statement of Changes in Equity). Or the amount is recognised directly in Balance,as “revaluation reserve” without touching SPLOCI?

Thanks very much